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.
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.
House Bill 2050 updates the system for providing state local effort assistance funding to K-12 public school districts in Washington. This funding helps supplement local school district levies for educational enrichment programs. The bill modifies how this assistance is calculated, including updating financial thresholds and refining definitions for terms like "eligible school district" and "student enrollment." It also removes temporary provisions related to how student enrollment from prior school years was considered for funding calculations. These changes affect how much state funding school districts receive to support their local education efforts, with an effective date of January 1, 2026.
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.
Senate Bill 5814 modernizes Washington's tax code by extending the state retail sales tax to select services, such as certain computer-related and digital automated services. It also expands the application of excise taxes on tobacco products to include new and emerging nicotine products. Additionally, the bill requires certain large businesses to make a one-time prepayment of state sales tax collections. These changes affect businesses providing the newly taxed services and nicotine products, as well as the consumers of these items. The revenue generated is intended to support public schools, health care, and social services across the state.
HB 1958 authorizes Washington State to issue up to $2.5 billion in bonds to fund the design, construction, and replacement of the aging I-5 bridge across the Columbia River, in partnership with Oregon. The bonds would be repaid solely from toll revenue collected on the bridge and specific excise taxes on fuel and vehicle-related fees, not general state funds. The bill establishes that tolls and these taxes must continue to cover bond payments, with the legislature pledging to maintain these revenue streams. It also requires legislative approval for bond issuance and specifies that proceeds can only be used for the bridge project, bond costs, or related financing. This law, effective July 2025, provides a dedicated financing mechanism for the bridge replacement without creating direct state debt.
HB 1498 establishes a grant program to help cities and counties create and operate domestic violence co-responder programs. These programs deploy domestic violence victim advocates alongside law enforcement to provide on-scene support, resources, and care navigation for victims and their families. The bill creates a dedicated state treasury account, funded primarily by an additional $100 fee on marriage licenses, to support this initiative. The Office of Crime Victims Advocacy will administer these grants, also providing technical assistance and support for billing health insurance for services.
HB 2015 establishes a new grant program to improve public safety by providing direct financial support to local and tribal law enforcement agencies. These grants are intended to help agencies with hiring, retaining, and training law enforcement officers, as well as peer counselors and behavioral health personnel for co-response teams. To qualify for funding, agencies must meet specific requirements, including implementing state policies on use of force and de-escalation, participating in mandated trainings, and demonstrating compliance with data collection standards. Grant funds can cover up to 75 percent of entry-level salaries and benefits for new officers and support costs for required officer training.
SB 5662 allows municipal utilities to waive connection charges for properties developed by certain non-profit organizations, public authorities, or local agencies that provide emergency shelter, transitional housing, permanent supportive housing, or affordable housing. Generally, these waivers must be funded by general funds, grants, or other identified revenue streams. However, in large counties east of the Cascade mountains, waivers can be granted without explicit funding if the developer records a covenant. This covenant restricts the property's use to the specified affordable housing purposes and requires repayment of the waived charges if the property's use changes or no longer meets eligibility requirements.
House Bill 1207 modifies the fees collected by superior court clerks, impacting individuals and entities filing various documents in civil actions, appeals, probate proceedings, and certain criminal cases. It introduces new surcharges on many of these filing fees, with the collected funds distributed to state accounts for judicial stabilization, public defense support, court interpreter services, and library-archives, while a portion is retained by counties. The bill establishes a county clerk administrative assistance fund, which the clerk can manage for office operations without county legislative appropriation, and creates dedicated state accounts for public defense and court interpreter support. Notably, it sets a lower initial filing fee for unlawful detainer actions and exempts indigent criminal defendants from certain fees upon conviction.