Budget & Taxes

signed · Washington · Senate May 20, 2025

SB 5138: Concerning public facilities districts.

Senate Bill 5138 updates the authority of public facilities districts (PFDs) to impose lodging taxes. It revises the minimum number of lodging units required for tax applicability and introduces new tax structures for PFDs in counties with populations over 1.5 million that operate convention and trade centers. These specific PFDs can impose lodging taxes up to 7% in their largest city and 2.8% in other areas. The bill also authorizes an additional 2% lodging tax, expiring by July 2029, specifically to repay obligations related to convention center projects. PFDs imposing this additional tax must make annual payments to the state, with provisions for loans if unable to meet these payments due to debt.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes increased lodging tax rates (up to 7% + 2% expiring 2029) for PFDs, strengthening tax authority to fund public facilities and convention centers.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Washington · House May 20, 2025

HB 2081: Modifying business and occupation tax surcharges, rates, and the advanced computing surcharge cap, clarifying the business and occupation tax deduction for certain investments, and creating a temporary business and occupation tax surcharge on large companies.

House Bill 2081 modifies Washington's business and occupation (B&O) tax structure, affecting various businesses operating in the state. It increases B&O tax rates for several business activities, including extraction, manufacturing, retail sales, and digital goods. The bill also establishes a temporary B&O tax surcharge for large companies with annual revenues exceeding $250 million. Additionally, it clarifies the B&O tax deduction available for certain business investments.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases B&O tax rates for multiple sectors and adds temporary surcharge on large companies ($250M+ revenue), generating additional state revenue to support budget priorities.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Washington · Senate May 20, 2025

SB 5794: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates obsolete tax preferences, closing loopholes and improving tax code management per performance review process.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Washington · Senate May 20, 2025

SB 5161: Making transportation appropriations for the 2025-2027 fiscal biennium.

SB 5161 establishes the transportation budget for Washington State for the 2025-2027 fiscal biennium, allocating funds to various state agencies for infrastructure and services. It appropriates specific amounts from designated accounts to cover employee compensation, capital projects, and operational expenses across multiple state departments. Key provisions include funding for road maintenance and programs designed to increase opportunities for women and minority-owned businesses in the transportation sector. Additionally, the bill funds a tribal electric boat grant program and supports a sustainable aviation fuel institute.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state funds for transportation infrastructure and operations, directly implementing budgetary appropriations for public services per fiscal management guidelines.95% confidence ✓ TransportationSupports TransportationBill explicitly allocates funds for road maintenance and transportation infrastructure projects per summary, directly advancing transportation funding.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Washington · Senate May 20, 2025

SB 5813: Increasing funding to the education legacy trust account by creating a more progressive rate structure for the capital gains tax and estate tax.

SB 5813 aims to increase funding for public education, child care, early learning, and higher education by modifying the state's capital gains and estate taxes. Beginning January 1, 2025, an additional excise tax of 2.90 percent will be imposed on an individual's Washington capital gains that exceed $1,000,000. For the estate tax, the bill increases the applicable exclusion amount to $3,000,000 for estates of decedents dying on or after July 1, 2025. It also creates a more progressive rate structure for the estate tax by increasing the top tier rates up to 35 percent, with all revenues dedicated to the education legacy trust account.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes progressive capital gains/estate taxes on high earners to fund public education, childcare, and higher education programs, directly increasing state funding for essential services.95% confidence ✓ EducationSupports EducationBill explicitly increases education funding via progressive tax changes, targeting capital gains over $1M and estate tax adjustments to fund public education, child care, and higher education.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Washington · House May 20, 2025

HB 2077: Establishing a tax on certain business activities related to surpluses generated under the zero-emission vehicle program.

House Bill 2077 establishes a new tax on certain vehicle manufacturers. This tax applies to profits generated from surplus zero-emission vehicle (ZEV) credits, which are earned when a manufacturer exceeds the state's ZEV sales requirements. The bill requires the Department of Ecology to share manufacturers' ZEV credit activity with the Department of Revenue, and manufacturers must report the prices of ZEV credit transactions. The collected tax revenue is intended to be reinvested into programs that further promote cleaner vehicles.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new tax on ZEV credit profits, with revenue reinvested into programs, aligning with funding public initiatives per topic indicators.90% confidence ✓ EnergySupports EnergyTax on ZEV credit surpluses funds clean energy programs, advancing renewable energy infrastructure per bill's reinvestment intent.90% confidence ✗ EnvironmentOpposes EnvironmentTax on ZEV credit profits reduces manufacturer incentive to exceed ZEV requirements, weakening program effectiveness despite revenue reinvestment into environmental programs.85% confidence ✓ TransportationSupports TransportationBill taxes ZEV credit profits and reinvests revenue to promote zero-emission vehicles, a sustainable transportation initiative.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Washington · Senate May 20, 2025

SB 5314: Modifying the capital gains tax.

SB 5314 modifies Washington's capital gains tax by updating several provisions. It replaces an expiring business and occupation tax credit with a new, nonrefundable capital gains tax credit, designed to prevent double taxation on the same sale or exchange. The bill also clarifies definitions related to capital gains and losses, ensures consistent treatment for spouses and domestic partners, and establishes a late payment penalty waiver. Additionally, it introduces new reporting requirements for brokers and barter exchanges. These modifications are not estimated to change overall state or local tax collections.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents double taxation on capital gains by replacing an expiring credit with a new nonrefundable credit, promoting fiscal fairness and closing a potential tax loophole.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Washington · House May 20, 2025

HB 2061: Regarding concession fees by duty-free sales enterprises.

HB 2061 establishes a new concession fee for duty-free sales enterprises operating within Washington state. These businesses will pay a fee equal to 0.10 (10%) of their gross proceeds from merchandise sales. The revenue collected from this fee will be split, with half directed to the statewide tourism marketing account and the other half deposited into a new sustainable aviation fuel account. The sustainable aviation fuel account is designated to support research, development, and infrastructure for sustainable aviation fuel.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 10% fee on duty-free sales, directing revenue to tourism marketing and sustainable aviation fuel accounts, funding specific state programs.95% confidence ✓ TransportationSupports TransportationFunds sustainable aviation fuel research/development, directly supporting transportation infrastructure innovation within the aviation sector.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Washington · Senate May 20, 2025

SB 5195: Concerning the capital budget.

SB 5195 adopts the capital budget for the state of Washington for the period ending June 30, 2027. This bill appropriates specific dollar amounts from various state funds to be spent on capital projects. Key provisions include funding for infrastructure improvements like the Puget Sound Regional Archives HVAC system and allocations for hosting the 2026 FIFA World Cup. It also provides grants for the development, expansion, and renovation of public and private early learning education facilities. This bill directly affects state agencies, educational institutions, and communities benefiting from these capital investments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directly appropriates funds for capital projects including infrastructure and early learning facilities, aligning with 'funds essential programs' under budget & taxes support indicators.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Washington · Senate May 20, 2025

SB 5167: Making 2025-2027 fiscal biennium operating appropriations.

SB 5167 establishes the operating budget for the state of Washington for the 2025-2027 fiscal biennium. It appropriates funds for the salaries, wages, and operational expenses of various state agencies and offices, directly affecting all state government functions and the services provided to Washington residents. The bill outlines specific allocations, such as for the House of Representatives and the Senate, and includes conditions and limitations on how funds can be spent. For example, it allocates funds for the Joint Legislative Audit and Review Committee to conduct performance audits, including a review of juvenile rehabilitation programs. These appropriations cover the period from July 1, 2025, to June 30, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes operating budget appropriations for state agencies, funding essential government operations and services per fiscal biennium requirements.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes