HB 1073 creates the Washington National Guard Retention Program to help the state retain military personnel. It directs the Adjutant General to study retention needs - such as length of service and critical skills - and determine reenlistment bonuses to encourage members to extend their service. The program requires clear eligibility criteria and bonus payment schedules, with the state military department mandated to report on retention needs to the governor and legislature every three years starting in 2027. The bill directly affects Washington National Guard members who may qualify for reenlistment bonuses.
HB 1043 extends the state's commute trip reduction tax credit program for employers and property managers until 2035. This program allows eligible entities to claim a tax credit for providing financial incentives to employees who use alternative commuting methods like ride-sharing, public transportation, car-sharing, or non-motorized transport. The bill changes the credit calculation so that the full amount paid to or on behalf of an employee, up to $60 per employee annually, can be credited (previously 50%). It also reduces the maximum credit a single entity can claim per fiscal year from $100,000 to $50,000.
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.
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.
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.
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.
SB 5194 authorizes the state of Washington to issue nearly $4.7 billion in general obligation bonds. These bonds will finance various state capital projects outlined in the 2023-2025 and 2025-2027 fiscal biennia and future biennia. The proceeds are deposited into state building construction accounts and then transferred to specific accounts, including those for outdoor recreation, habitat conservation, farm and forest preservation, and early learning facilities. The state pledges its full faith and credit for repayment, using general state revenues to cover the principal and interest on these bonds.
HB 2047 phases out the Washington employee ownership program. It shortens the period during which businesses can earn tax credits for converting to worker-owned cooperatives, employee ownership trusts, or employee stock ownership plans, moving the deadline for earning credits from June 30, 2029, to June 30, 2025. The bill also makes the program's activities, such as providing technical support and referrals, contingent upon specific funding appropriations. The tax credit provisions are set to expire earlier, effectively eliminating these incentives for businesses.
House Bill 1848 aims to enhance services and supports for individuals living with traumatic brain injuries and their families in Washington State. The bill seeks to rebalance funding priorities to better support in-person support groups and community integration programs, which the legislature identified as underfunded. To generate additional revenue for these services, it increases a specific fee assessed on traffic infractions from $5 to $10. This increased revenue will be deposited into the state's traumatic brain injury account.
House Bill 1109 modifies the regulations for public facilities districts concerning their authority to impose sales and use taxes. It extends the maximum period for collecting these taxes from 40 years to 55 years when used to finance or refinance regional centers and related parking facilities. The bill also specifies the conditions under which certain public facilities districts are eligible to impose these taxes and allows them to increase their tax rates to mitigate documented revenue losses from past legislative changes.