This bill requires Washington state to formally join a federal tax credit program that incentivizes individual donations to organizations providing school scholarships. It directs the state's Department of Revenue to annually notify federal and state officials of Washington's participation, with the first notification due by April 1, 2026. The law applies to Washington residents who contribute to scholarship-granting organizations and ensures the state meets federal requirements to access these tax credits. Key provisions include annual renewal notices and rules designed to maximize the state's use of the available federal tax credits. The bill takes effect immediately to enable timely participation in the program.
HB 2615 codifies Washington’s voluntary tax disclosure program and creates a temporary tax amnesty period for eligible taxpayers. It allows businesses to disclose past tax liabilities (for business and occupation, sales, and use taxes) due before July 1, 2026, by filing all required returns and paying full tax amounts by August 17, 2026, with penalties and interest waived. To qualify, taxpayers must not have committed fraud, evasion, or misrepresentation, must not be under audit or in bankruptcy, and must have no prior evasion penalties or criminal tax prosecutions. The program does not waive penalties for tax evasion (RCW 82.32.090) or reseller permit misuse (RCW 82.32.291), and requires full payment of all tax liabilities by October 1, 2026.
This bill changes how Washington state funds rural emergency hospitals. It requires that payments for services provided by rural emergency hospitals (designated by federal Medicare/Medicaid) must be approved each year through the state budget, rather than being automatically funded. This affects hospitals meeting federal rural emergency hospital criteria, including those that previously received automatic payments. The change applies to all medical assistance program services provided by these hospitals, regardless of patient enrollment in managed care. The bill does not alter existing payment rates but shifts the funding mechanism to annual appropriations.
This bill creates a limited waiver for businesses that accidentally failed to collect and remit sales taxes on specific services defined in a 2025 law (chapter 422). To qualify, taxpayers must pay all owed taxes, file amended returns, maintain a clean 36-month tax compliance record, and have no prior evasion penalties. The waiver expires January 1, 2030, and does not apply to tax periods beginning after 2027 or to errors involving reseller permits. It directly affects businesses that made honest administrative errors on designated services, not the tax liability itself.
SB 6061 would create a self-funded tourism promotion program in Washington, requiring eligible businesses (like hotels, restaurants with $5M+ annual revenue, attractions, and retailers) to pay an annual fee based on gross revenue. The collected funds would support statewide tourism marketing and promotion efforts managed by a board of business representatives. The program requires industry approval via referendum before implementation and establishes a ratepayer oversight board to set assessment rates, approve budgets, and report annually. This aims to coordinate tourism marketing, boost visitor spending, and address fragmented promotion efforts affecting Washington's competitiveness.
SB 5999 authorizes Washington’s Department of Natural Resources to generate revenue from carbon offset and ecosystem service projects on state lands (approximately 6 million acres). The bill allows the department to enter long-term contracts (up to 125 years) for selling credits representing services like carbon sequestration, water filtration, and habitat restoration, with proceeds deposited into state accounts. It establishes rules for board-approved minimum payments and permits direct sales or partnerships with brokers/developers to access carbon and ecosystem markets. This directly affects state land management practices and creates new revenue streams for beneficiaries and the state, aligning with existing climate policy frameworks.
HB 2647 requires homeless housing grant recipients in Washington to submit annual plans by December 1 each year, detailing projected numbers of people helped and estimated spending per person. It mandates annual audits by the state auditor to verify funds are used for authorized purposes, track administrative costs versus service spending, and confirm grantees meet their goals. Grantees must provide detailed financial records and outcome data (including how long individuals remain housed) by June 1 each year, with non-compliance risking loss of future funding. The bill directly affects homeless housing organizations receiving state grants and aims to improve transparency and accountability in how public funds are spent.
HB 2662 requires Washington's state investment board to integrate environmental, social, and governance principles into managing public retirement and trust funds. It prohibits investments in companies involved in forced labor, coal production, tobacco manufacturing, severe environmental harm, or violations of international humanitarian law, while still prioritizing strong financial returns. The board must annually report on how these principles guide investment decisions and develop proxy voting guidelines to address related risks. This directly affects the board’s management of billions in state funds, including retirement accounts and public trust assets.
SB 6037 allows cities and towns in Washington to form fire protection districts with boundaries matching their city limits, replacing their municipal fire departments for fire prevention, suppression, and emergency medical services. Cities must submit a detailed financing plan showing property tax impacts and voter approval (simple majority or 60% for benefit charges) before creating such districts. For districts formed before July 1, 2026, cities must reduce their own property tax levies by the district’s proposed tax amount; for districts formed on or after that date, city tax rates are capped based on existing state law. This bill directly affects cities/towns seeking to transfer fire services to a dedicated district, requiring transparency about tax changes and voter consent.
HB 2442 allows Washington counties and cities to impose specific real estate excise taxes to fund local capital projects and affordable housing. It authorizes a 0.25% tax on real property sales for general capital projects (like streets, parks, and sewer systems), with strict usage rules requiring projects to align with comprehensive plans. Additionally, it creates a separate 0.5% tax exclusively for affordable housing development, including acquisition, construction, and maintenance for low- and moderate-income residents. Local governments must document funding plans for future projects and follow voter approval processes for new taxes, while funds must be managed through competitive grant processes for housing initiatives. The bill directly affects local governments by expanding their tax tools for infrastructure and housing priorities.
