Topical Index

TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC.  TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC. RSS Feed
               
Aerospace industry, certain B&O incentives, minimum employment baseline and education legacy trust account deposit requirements: HB 2994
Aerospace industry, certain B&O incentives, statewide wage as requirement for: HB 1786, SHB 1786
Aerospace industry, employment level and high-wage growth, relation to certain preferential B&O rates: HB 2147, HB 2638, HB 2994
Aerospace industry, incentives, preference performance statement for, amendment of: HB 2265
Aerospace industry, spacecraft development and manufacturing, B&O and sales and use preferences: HB 2226, SHB 2226
Affordable housing account, Washington, excise tax credits for contributions to: HB 2843
Aircraft, agricultural, as "qualifying farm machinery" for sales tax exemption purposes: HB 2572
Aircraft, commercial rotorcraft, preferences to include preferential rates, credits, and exemptions: HB 1736, SB 5756
Airplane parts, commercial, revising certain B&O exemption provisions: SB 5275, * SSB 5275, CH 86 (2015)
Airplanes, commercial, new building construction for maintenance repair operators for, sales and use exemption: SB 6047
Airplanes, large private, sales tax exemption for purchase and repair, narrowing to include only nonresident individual owners: HB 2992
Airplanes, new building construction for maintenance repair operators for, sales and use exemption: HB 2839, SHB 2839, * 2SHB 2839, CH 191 (2016), SB 6454
Alternative fuel commercial use vehicles, tax credits: SHB 1396, HB 2761, HB 2884, * SHB 2884, CH 29 (2016), * 2ESSB 5987, CH 44 (2015)
Alternative fuel commercial use vehicles, tax credits, transferring certain sums in state patrol highway account: SB 6547
Alternative fuel commercial use vehicles, tax exemptions and credits: HB 1396, SB 5325
Alternative fuel motorcycles, sales and use tax exemptions: SB 5357
Alternative fuel vehicles, sales and use tax exemption, extending: HB 1925, HB 2087, SHB 2087, SB 5333, SSB 5333, SB 5445
Alternative fuel vehicles, sales and use tax exemptions: HB 1300, HB 2613, HB 2778, * 2ESHB 2778, CH 32 (2016), SB 5358
Alternative fuel vehicles, sales and use tax exemptions, extending and modifying: * 2ESSB 5987, CH 44 (2015)
Aluminum smelters, closing, tax preferences extension and repayment, when: HB 1381, SHB 1381
Aluminum smelters, tax preferences for, continuing: SB 5382, * ESSB 6057, CH 6 (2015)
Anaerobic digesters, persons establishing or operating, certain sales or services to, apprentice utilization for exemption: HB 1038, SHB 1038
Architectural paint assessment, receipts attributable to, B&O exemption: ESHB 1571
Banking facilities, international, B&O tax exemption for, repealing: HB 2993
Bees and beekeepers, honey bee products and services, various preferences: SB 5017, * ESSB 6057, CH 6 (2015)
Behavioral health organizations, B&O tax deduction for certain amounts received, extending expiration: HB 2028, SB 6477, SSB 6477
Biodiesel and E85 motor fuel, tax incentives, extending expiration dates: HB 1758, SHB 1758, SB 5700
Biodiesel blend or E85 motor fuel, certain sales and uses connected to retail sale of, apprentice utilization for exemption: HB 1038, SHB 1038
Biofuel, tax incentives, extending expiration dates: HB 1758, SHB 1758, SB 5700
Biomass, forest derived, for energy production, extending tax credit for harvesters: HB 1758, SHB 1758, HB 2104, SB 5700, SB 5904
Biotechnology and medical device manufacturing businesses, apprentice utilization for deferral: HB 1038, SHB 1038
Bottled water, sales and use exemption, eliminating, exceptions: HB 2224, SHB 2269, HB 2479, HB 2996
Breast cancer, screening using digital breast tomosynthesis imaging, supporting use through tax incentives: HB 2999
Broadband equipment, for providing retail broadband service using, B&O credit: SB 6480, SSB 6480
Broadband equipment, sales and use tax exemptions: SB 5425
Broadband equipment, sales and use tax exemptions and B&O credit: SSB 5425
Bulk oil terminals, adding to certain oil spill response tax preferences: SB 5057, SSB 5057, E2SSB 5057
Business and occupation tax, credit, modifying, when: HB 2224
Business and occupation tax, reforming administration of, including preference provisions: HB 2150
Businesses, new, B&O tax credit: SB 5339
Businesses, new, B&O tax deferral: SSB 5339
Businesses, small, B&O tax deferral program for: HB 1861
Businesses, small, small business tax credit, increasing: SB 6216
Cannabis, medical, exemptions: HB 1698, SB 5052, SSB 5052, * 2SSB 5052, CH 70 (2015) PV, SB 6136
Capital gains tax, preferences related to imposition of: HB 1484, HB 2224, SB 5699, SB 6102, SB 6104
Carbon pollution competitiveness tax credit: HB 1314, SHB 1314, SB 5283
Carbon pollution tax, preferences in connection with, I-732: SI 732, HI 732
Carbon pollution tax, preferences in connection with, I-732, "2016 act" to be on ballot as alternative: HB 2777, SB 6381
Castings, for industrial applications, wax and ceramic materials for molds for, permanent sales tax exemption: HB 2066, SB 5702, * ESSB 6057, CH 6 (2015)
Cemeteries and public burying grounds, property tax exemption for, conditions: HB 2564
Charter schools, contributions to Washington charter school account, B&O credit for: HB 2902
Coal mine lands, nonprofit-owned former, property tax exemption, when: HB 2979
Coal-fired electric generation facilities, transition to natural gas-fired plants or biomass energy facilities, exemptions in form of remittance for: HB 2715, SHB 2715, 2ESSB 5575
Coal-fired electric generation facilities, transition to natural gas-fired plants, exemptions for: SB 5575
Commercial vehicles powered by clean alternative fuel, exemptions and credits: HB 1396, SB 5325
Commercial vehicles powered by clean alternative fuel, tax credits: SHB 1396, HB 2761, * 2ESSB 5987, CH 44 (2015)
Community empowerment zones, investment projects in, apprentice utilization for deferral: HB 1038, SHB 1038
Commute trip reduction, credit, extending: HB 1697
Commute trip reduction, credit, extending and modifying: HB 1822, SHB 1822, SB 5323, SSB 5323, * 2ESSB 5987, CH 44 (2015)
Composite manufacturing and wholesaling, B&O tax credit for: HB 1764, SB 5701
Computer data centers, eligible server equipment installed in, sales and use tax exemptions: HB 2011, SB 5827, SSB 5827, * ESSB 6057, CH 6 (2015)
Computer data centers, sales and use tax exemptions, modifying: HB 1759, SHB 1759
Contributions, excluding from B&O deduction when received for political campaigns: SB 6232
Convention and trade center tax, exemption for hostels: HB 1516, * SHB 1516, CH 151 (2015), SB 5868
Corporations and certain businesses, deduction for investment income, eliminating: HB 1483
Crop protection products, hazardous substance tax exemption, when: HB 1220, SB 5209, SSB 5209, * ESSB 6057, CH 6 (2015)
Cross-laminated timber products, structures for manufacturing, tax exemptions in connection with: SB 6025
Crowdfunding donations, sales and use tax exemptions for rewards received for: HB 2655, SHB 2655
Dairy products, B&O exemption for manufacturers, extending expiration date: * ESSB 6057, CH 6 (2015)
Developmental disabilities, individual with, B&O credit for employers who hire: HB 1828
Digital automated services, sales and use tax exemptions for digital goods used solely for business purposes, extending to: HB 1678, SHB 1678, SB 5541, SSB 5541
Drugs, sellers of prescription, preferential B&O rate for, repealing: HB 2224, SHB 2269, HB 2996
Economic development tax incentives, annual report and survey used for, consolidating: HB 2879
Electronic monitoring devices, alcohol or personal, sales and use tax exemptions for: HB 2983
Employers, with employees below certain number, B&O and public utility tax credits: SHB 1273
Employers, with employees below certain number, B&O credit: HB 1273, SB 5459
Energy conservation payments from BPA in form of credits, B&O tax exemption, extending: HB 1758, SHB 1758, SB 5700
Energy, credits against contracts with or funds provided by BPA for certain programs, exemption for: HB 2152, SB 6041
Exemptions, tax exemption transparency and accountability act: HB 1239, SB 5492
Fair associations, nonprofit, property tax exemption extension: SB 5706
Fair associations, nonprofit, rented property owned by, property tax exemption: SB 5708, SSB 5708, 2SSB 5708, * ESSB 6057, CH 6 (2015)
Farm activities, personal property used in, removing farm location restriction for tax exemptions: HB 2571
Feminine hygiene products, sales and use tax exemptions for: HB 2987, SB 6629
Financial firm investment or loan interest, deduction in certain cases, repealing: HB 2201
Firearm safety products, for safe storage, sales and use tax exemptions: HB 2031
Firearms ammunition, parts, or accessories, manufacturers of, multiple tax preferences: HB 1442
Firearms, personalized handguns, sales and use tax exemptions for: HB 2653
First mortgage interest B&O deduction, expanding for qualifying banks: HB 1543, SB 5475
Food and food ingredients, sales tax exemption for, to include food to be cooked by consumer: HB 1530, SB 5861
Food processing, B&O preferences, extending expiration dates: HB 1823, SB 5698, * ESSB 6057, CH 6 (2015)
Foreclosures, eliminating exemption for certain transfers and preserving certain other exemptions: HB 2224, SHB 2269, HB 2479, HB 2996
Fruit and vegetables, fresh, B&O exemption for manufacturers, extending expiration date: * ESSB 6057, CH 6 (2015)
Fuel, extracted, use tax exemption for, narrowing: HB 2224, SHB 2269, HB 2990
Fund-raising activity, nonprofit organization or library contest of chance prizes, use tax exemption: * ESB 6013, CH 32 (2015)
Green building construction, certified third-party, property tax exemption: HB 2059, SB 5753
Health or social welfare organizations, providing chemical dependency services, B&O tax deductions: HB 2028, SB 6477, SSB 6477
Healthpath Washington managed care program, tax preferences for: HB 1459
High technology businesses, apprentice utilization for deferral: HB 1038, SHB 1038
High-technology businesses, research and development and certain manufacturing, tax credit and deferrals: HB 1769, HB 2809, SB 5665, SSB 5665, SB 6355
Highway construction, funds from indebtedness, sales and use tax exemptions for state: SB 5427
Highway construction, sales and use tax exemptions for state: SB 5428
Homeowners' associations, member charges for access to amenities of, sales and use tax exemptions: HB 2594
Homeownership development, low-income by nonprofit, property tax exemption: SB 6211, * SSB 6211, CH 217 (2016)
Housing programs, homeless or subsidized, property tax exemption for contributions to: SHB 2843
Housing, affordable housing incentive zones, affordable housing property tax partial exemption: HB 2442, SB 6311, SSB 6311
Housing, affordable, very low-income, local government property tax exemption program for: HB 2544, SHB 2544, SB 6239, SSB 6239, 2SSB 6239
Housing, persons with developmental disabilities, when owned or leased by nonprofit, modifying property tax exemption: HB 2193
Income tax, imposing, including multiple excise tax credits: SB 6114
Indian tribes, certain property used for economic development by, property tax exemption provisions: SB 5811
Industrial facilities, person building, B&O tax credit: SB 5230, SSB 5230
Industrial or manufacturing facility new construction, in targeted urban areas, property tax exemption: HB 2538, * ESB 5761, CH 9 (2015), SSB 5761
Inheritance transfers, real estate excise tax exemption, modifying provisions: SB 6438, SSB 6438
Instructional materials, open source, B&O tax credit for creating or publishing: HB 2780
Intangible property tax, levying, with certain accompanying exemptions: SB 6093
Intangible property, eliminating B&O and property tax exemptions: SB 6111
Internet service providers, telecommunications services purchased or used or sold, sales and use tax exemptions: HB 2166, SB 6048
Investment management services, international, preferential B&O tax rate for, eliminating: HB 2996
Investment projects, as subsidized public works, apprentice utilization for deferrals: HB 1038, SHB 1038
Investment projects, businesses taxes from, deferral and investment in workforce training: SB 5112, SSB 5112, * ESSB 6057, CH 6 (2015)
Job training services, repealing B&O credit: SB 5275, * SSB 5275, CH 86 (2015)
Liquor sales, spirits, comprehensive tax reduction: HB 1680, SB 5711
Liquor sales, wine by winery, excise tax exemption for certain amount each year: HB 2642, SB 6388
Log transportation businesses, public utility tax credit, when: SB 6121
Log transportation businesses, reduced public utility tax rate for: SB 5257, SSB 5257, * ESSB 6057, CH 6 (2015)
Lumber, cross-laminated timber, promoting manufacture and use through various preferences: HB 2857, SHB 2857
Main street program, trust fund, contributions to, B&O and public utility tax credits: HB 1370, SHB 1370, HB 2247, SB 5313, SSB 5313
Marijuana, Indian tribe recreational and medical, exemptions from excise, sales, and use taxes, when: * HB 2000, CH 207 (2015), SB 5848
Marijuana, medical, exemptions: HB 1698, SHB 2136, * 2E2SHB 2136, CH 4 (2015), SB 5052, SSB 5052, * 2SSB 5052, CH 70 (2015) PV, SB 6136
Marijuana, recreational, excise tax, exempting producers for certain sales: HB 1414
Marijuana, recreational, marijuana tax reform to include sales and use tax exemptions: HB 2008
Martial arts, instruction, training, and events excise preferences, when: HB 2334, SHB 2334, SB 6184
Mechanical lifting devices, hospital-purchased, repealing B&O credit: SB 5275, * SSB 5275, CH 86 (2015)
Medical facilities, in eastern Washington, employing resident physicians, B&O tax credit for, when: HB 2026
Mercury-containing lights, environmental handling charge, B&O tax exemption: HB 1619, * SHB 1619, CH 185 (2015), SB 5563, SSB 5563
Methanol, manufactured in part from natural gas, machinery and equipment exemption for, eliminating: HB 2982, SB 6650
Minimum wage, providing living wage through new rates and tax relief and exemption for certain businesses: SB 6029
Motion picture competitiveness program, contributions to, B&O tax credit for: HB 2542, SB 6027
Motor vehicle fuel handling losses, special fuel tax and motor vehicle fuel tax deductions for, repealing: SHB 1892
Motor vehicle fuel handling losses, special fuel tax deduction for, repealing: HB 1892, SB 5987, * 2ESSB 5987, CH 44 (2015)
Motor vehicle transfers between family members, use tax reduction for member acquiring, when: HB 1990
Motor vehicles, sale to enrolled tribal member, documentation for exemption: HB 2783, ESHB 2783, SB 6427, * ESSB 6427, CH 232 (2016)
Motorcycles, alternative fuel, sales and use tax exemptions: SB 5357
Natural gas, compressed or liquefied, manufactured by municipality for municipal vehicles, B&O tax exemption: SHB 1966
Natural gas, compressed or liquefied, manufactured by transit agency for public transit, B&O tax exemption: HB 1966
Newspapers, preferential B&O rate, extending: * ESSB 6057, CH 6 (2015)
Nonprofit organizations, retail spirits sales, exemption from certain sales taxes: SB 5353
Nonresident sales and use exemption, establishing remittance requirement for: SHB 2269, HB 2479
Nonresident sales and use exemption, repealing and replacing with remittance: HB 2224, HB 2996
Oil, bulk oil terminals, adding to certain oil spill response tax preferences: SB 5057, SSB 5057, E2SSB 5057
Preferences, creation, extension, expansion, accountability, and transparency of: HB 2134
Preferences, generally, repealing all existing and expiring all new, unless individually appropriated for: HB 2665
Preferences, impact of current preferences in revenue forecasts and governor's operating budget documents: HB 2666
Preferences, improvements to tax and licensing laws, various: SB 6438, SSB 6438
Prevailing wages for publicly subsidized public works, in relation to tax preferences claimed by subsidy recipient: SB 6654
Printed materials, from certain public facilities, repealing B&O exemptions: SB 5275, * SSB 5275, CH 86 (2015)
Property tax exemptions, adjusting in connection with increased property tax to fund education: SB 5334
Public facilities district convention center, expansion, tax deferrals: HB 1690, SHB 1690, SB 5571
Radio and television broadcasting, B&O tax provisions, including deductions, modifying: HB 1689, SHB 1689, HB 1796, SB 5641
Real estate loans, interest income on, narrowing B&O deduction to include only community banks: HB 2991
Real property, leasehold excise tax credit for certain parcels owned by state universities: SHB 2120, HB 2523, SB 6462
Real property, tax parcels subject to leasehold interest in, leasehold excise tax credit, when: HB 2120, SHB 2120, HB 2523, SB 5984, SB 6462
Real property, transfer via inheritance or devise by will, real estate excise tax exemption, modifying: * SHB 2539, CH 174 (2016)
Real property, transfer via inheritance, real estate excise tax exemption, modifying: HB 2539, SB 6367
Renewable energy system cost recovery program, credits and incentives: HB 1097, SHB 1912, HB 2045, HB 2346, SHB 2346, E2SHB 2346, SB 5892, SSB 5892, SB 6188
Residential dwelling or timeshare, credit for lodging tax against sales tax on sales of lodging in, eliminating: SB 6672
Residential energy efficiency incentive pilot program, property tax exemption for eligible retrofit projects: HB 1843, SHB 1843, 2SHB 1843, SB 6276
Royalty income, preferential B&O rate, repealing: HB 2224, SHB 2269, SB 6138, * ESSB 6138, CH 5 (2015)
Rural counties, investment projects, apprentice utilization for deferral: HB 1038, SHB 1038
Safe home project for suicide awareness, firearms dealer B&O tax credit: HB 2793, SB 6603
Safe home project for suicide awareness, firearms dealer or range B&O tax credit: SHB 2793
Sawmills and planing mills, B&O tax credit, when: SB 6121
Schools, construction, labor and materials sales and use tax exemptions: HB 1583, SB 5927
Schools, technology sales to and use in public schools, sales and use tax exemption: SB 5907, SSB 5907
Scribes, hiring by medical practices, B&O tax credit for: HB 1638
Seafood products, B&O exemption for manufacturers, extending expiration date: * ESSB 6057, CH 6 (2015)
Senior citizens, property tax deferral and exemption programs: HB 1155, HB 1161, HB 1427, HB 2535, HB 2759, SHB 2759, * SSB 5186, CH 30 (2015), SB 5691, SSB 5691
Senior citizens, property tax exemption program: HB 2536, SB 5127, SSB 5127, E2SSB 5127, SB 5186
Sewage systems, on-site, local fees system owner pays to contractor or inspector, exemptions for: SB 6247
Sewage systems, on-site, reporting fees system owner pays to service provider, exemptions for, when: SSB 6247
Shipyards and maritime industries, fishing fleet recapitalization program, B&O preference to aid competition for funds: HB 2182, SHB 2182, 2SHB 2182
Silicon smelters, electricity or natural or manufactured gas sold to, public utility, sales, and use tax credits and exemptions: HB 2977, SHB 2977, SB 6684
Small businesses, former association health plan and certain current coverage, B&O tax credit for cost difference: HB 2118
Software, pre-written, sales and use tax exemption for manufacturing machinery and equipment: HB 1678, SHB 1678, SB 5541, SSB 5541
Software, pre-written, sales and use tax exemption for manufacturing machinery and equipment, limiting: SB 6138, * ESSB 6138, CH 5 (2015)
Solar energy systems, community solar programs or projects production incentive: HB 2346, SHB 2346, E2SHB 2346, SB 6188
Solar energy systems, machinery and equipment sales and use exemptions, expiration dates: SHB 1912, HB 2346, SHB 2346, E2SHB 2346, SB 6188
Solar production incentive program, various exemptions and production incentives: HB 1927
Spacecraft, development and manufacturing of, B&O and sales and use preferences: HB 2226, SHB 2226
Spacecraft, development and manufacturing of, B&O credit for certain leasehold excise and property taxes: HB 2226, SHB 2226
Street utilities, repealing street utility charge and credit against charge: HB 1593, SB 5813
Student loan repayment assistance, B&O credit for employers providing employees with: SB 6608
Survey requirement for certain preferences, failure to submit, modifying penalty: HB 2540, * ESHB 2540, CH 175 (2016), SB 6412, SB 6577
Surveys and reports for preferences, annual, modifying provisions: SB 6438, SSB 6438
Tangible personal property, certain sales to nonresidents, repealing exemption: SB 5275, * SSB 5275, CH 86 (2015)
Timber harvesting, timber-felling equipment for, sales and use tax exemptions: HB 2251
Timeshare or residential dwelling, credit for lodging tax against sales tax on sales of lodging in, eliminating: SB 6672
Tourism, statewide tourism marketing account, B&O credit for contributions to: HB 2552
Travel agents, preferential B&O rate, eliminating: HB 2224, HB 2996
Vapor products, imposing tax on, credit for distributors, when: HB 2969
Vapor products, sales and use and vapor products taxes, exemptions for Indian retailers, when: HB 1645, HB 2211, SHB 2211, SB 5573
Vegetables and fruit, fresh, B&O exemption for manufacturers, extending expiration date: * ESSB 6057, CH 6 (2015)
Vessels, large recreational, sales and use tax exemptions: HB 2456, SB 5762
Vessels, nonresident entity-owned, state waters permit and sales and use tax exemptions: HB 1681, SB 5878, * ESSB 6057, CH 6 (2015)
Veterans with disabilities, adapted housing for, materials and labor sales and use tax exemptions for: HB 2795, SHB 2795
Veterans, businesses hiring, credits for: HB 1241, SB 5042, SSB 5042, * ESSB 6057, CH 6 (2015)
Veterans, total disability, property tax deferral and exemption programs: HB 1155, HB 1161, HB 1427, HB 2535, HB 2759, SHB 2759, * SSB 5186, CH 30 (2015), SB 5691, SSB 5691
Veterans, total disability, property tax exemption program: HB 2536, SB 5127, SSB 5127, E2SSB 5127, SB 5186
Warehouse or grain elevator lessors or owners, certain equipment sales, apprentice utilization for remittance: HB 1038, SHB 1038
Waste and litter reduction, recycling, and composting, grants received by nonprofit for, B&O tax exemption: SSB 5659
Wildfire, catastrophic, persons affected by, sales and use tax exemptions: SB 6009
Working forests and local mills support program, tax preferences associated with: SB 6121