SB 5794 Washington Senate · 2025-2026 Regular Session

Adopting recommendations from the tax preference performance review process, eliminating obsolete tax preferences, clarifying legislative intent, and addressing changes in constitutional law.

Senate Bill 5794 aims to improve how tax preferences are managed in Washington state. It implements recommendations from the state's tax preference performance review process, which evaluates the effectiveness of existing tax exemptions. The bill eliminates several tax preferences identified as obsolete or unused and clarifies the legislative intent behind others. This includes updating specific tax code sections and modifying effective or expiration dates for certain industries, such as manufacturing of seafood and dairy products.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Mar 2025

Committee Review

Apr 2025

Senate Passage

Apr 2025

House Passage

Apr 2025

Signed into Law

May 2025

Introduced Mar 21, 2025 Signed May 20, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

Engrossed Substitute Bill → Substitute Passed Legislature · 3 edits

MINOR

The bill was amended to clean up internal references and correct section numbering after the House passed changes. The substantive tax rates, effective dates, and repeal lists remain consistent with the original version, though some section numbers were shifted due to the removal of repealed sections and reorganization of the text.

Scope change

The scope of the bill remains focused on tax preference performance, eliminating obsolete tax preferences, and clarifying legislative intent, with no changes to the substantive tax rates or eligibility criteria.

TECHNICAL

Section numbers were renumbered throughout the document to align with the House-passed version, removing references to repealed sections and adjusting the numbering of remaining sections.

Internal cross-references within the text were updated to match the new section numbers, ensuring consistency between the act's provisions and the revised RCW citations.

Formatting inconsistencies were resolved, including the removal of redundant markup symbols and standardizing the presentation of tax rates and definitions.

Floor votes · Senate Apr 19, 2025 · House Apr 23, 2025

How they voted

27–23

Passed · 1 other

Total votes 51

Apr 19, 2025

D Democratic31

26 Yea 4 Nay 1

83% Yea

R Republican20

1 Yea 19 Nay

95% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 20, 2025

Vetoed

Governor partially vetoed.

executive

Apr 26, 2025

Lower · Passed

Speaker signed.

lower

Apr 25, 2025

Upper · Passed

President signed.

upper

Apr 24, 2025

Upper · Passed

Passed final passage; yeas, 26; nays, 22; absent, 0; excused, 0.

upper

Apr 24, 2025

Upper · Passed

Senate concurred in House amendments.

upper

Apr 23, 2025

Lower · Passed

Committee amendment(s) adopted as amended.

lower

Apr 23, 2025

House · Passed

House Vote: pass (54-46)

house

Apr 22, 2025

Committee

Referred to Rules 2 Review.

lower

Apr 22, 2025

Lower · Passed

Minority; do not pass.

lower

Apr 22, 2025

Lower · Passed

FIN - Majority; do pass with amendment(s).

lower

Apr 22, 2025

Lower · Passed

Executive action taken in the House Committee on Finance at 11:30 AM.

lower

Apr 21, 2025

Lower · Passed

Public hearing in the House Committee on Finance at 9:00 AM.

lower

Apr 19, 2025

Upper · Passed

Floor amendment(s) adopted.

upper

Apr 18, 2025

Upper · Passed

Minority; do not pass.

upper

Apr 18, 2025

Upper · Passed

Executive action taken in the Senate Committee on Ways & Means at 9:00 AM.

upper

Mar 31, 2025

Upper · Passed

Public hearing in the Senate Committee on Ways & Means at 4:00 PM.

upper

1 primary · 11 co-sponsors