Expanding eligibility for the working families' tax credit to everyone age 18 and older.

SB 5768 expands Washington State's Working Families Tax Credit to include all low-income residents aged 18 and older, removing previous age restrictions. It affects Washington residents who file federal tax returns, pay state sales/use tax, and meet income limits (e.g., $300 for those with no children, up to $1,200 for those with three+ children). The bill maintains existing credit amounts, phase-out rules based on income, and inflation adjustments, while adding a new eligibility category for those aged 18+ who otherwise qualify under federal tax code rules. This change directly broadens access to the refundable credit for younger adults who previously may have been excluded due to age.