Topical Index

TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC.  TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC. RSS Feed
               (See also LEGISLATIVE AUDIT AND REVIEW COMMITTEE, JOINT)
Adult family home, persons with developmental disabilities, property tax exemption: HB 1763, SHB 1763
Aerospace preferences, requiring job retention for, requirements and outcomes: HB 2145, HB 2146
Agricultural crop protection products, wholesale sales, B&O tax exemption, when: HB 1916, SB 5786, * SSB 5977, CH 37 (2017) PV
Airport, major international, leasehold excise tax credit, when: HB 1864, SB 5768, SSB 5768
Alternative fuel, clean, commercial vehicles using, tax credits, when: HB 1809, * ESHB 1809, CH 116 (2017)
Architectural paint assessment, receipts attributable to, B&O exemption: HB 1376, SHB 1376, SB 5419
Automobile museums, historic, sales and use tax deferral: HB 1577, SB 5409, * SSB 5977, CH 37 (2017) PV
B&O tax credit, as rural growth fund capital contributions tax credit: SHB 1422
B&O tax, general deduction for, creating: HB 2068, HB 2186, SHB 2186, SB 5840, SB 5929
Banking facilities, international, B&O tax exemption for, repealing: SB 5765
Bottled water, sales and use exemption, eliminating, exceptions: HB 1549, * EHB 2163, CH 28 (2017), HB 2186, SHB 2186, SB 5112, SB 5929
Broadcasting, radio and television, B&O tax deduction provisions, modifying: HB 2001
Businesses, small, small business tax credit, increasing: HB 1550, HB 1555, HB 2145, HB 2146, ESB 5113, SB 5127
Businesses, small, small business tax credit, repealing: HB 2186, SHB 2186, SB 5929
Capital gains tax, preferences related to imposition of: HB 1730, HB 1926, ESB 5111, SB 5959
Car wash facilities, sales and use tax exemptions for: HB 1856
Carbon pollution mitigation tax grant, low-income, establishing: HB 2230, SB 5930
Carbon pollution mitigation tax, including carbon pollution mitigation tax grant: HB 1646, SB 5509
Carbon pollution mitigation tax, including elite facility tax exemption: HB 1646, HB 2230, SB 5509
Carbon pollution mitigation tax, preferences associated with imposing: HB 1646, HB 2230, SB 5509
Carbon pollution tax on fossil fuels, preferences in connection with imposing of: HB 1555, SB 5127, SB 5930
Clay targets, purchased by nonprofit gun clubs, sales and use tax exemptions: SB 5557
Coal mine lands, certain nonprofit-owned former, property tax exemption, when: HB 1391, SHB 1391
Coal-fired plants, transition to natural gas or biomass, sales and use exemptions: HB 1497, SB 5439
College and university facilities, various, leasehold excise tax exemption: SB 5677, * SSB 5977, CH 37 (2017) PV
Commercial office space, incentivizing development with tax exemptions: HB 1495, SHB 1495, E2SHB 1495
Commercial vehicles, using clean alternative fuel, tax credits, when: HB 1809, * ESHB 1809, CH 116 (2017)
Community and technical college facilities, leasehold excise tax exemption, when: EHB 1913, * SSB 5977, CH 37 (2017) PV
Community and technical colleges, property of, property tax exemption, when: HB 1397, SB 5380
Construction, schools and government, via indebtedness, sales and use exemption: SB 5166
Contributions, political campaigns, excluding from B&O deduction, when: SB 5313, SSB 5313
Cooperative finance organizations for rural electric cooperatives, B&O deduction: HB 1231, SB 5148
Credit accounts, private label, unpaid balances retailer sales tax credit or refund: SB 5910
Credits and incentives, employer ineligibility due to unfair labor practices, when: HB 1941, SB 5774
Crowdfunding donations, sales and use tax exemptions for rewards received for: HB 1695
Crude or refined petroleum exported out of state, credit against tax on, repealing: HB 1611, SHB 1611, SB 5462
Data centers, eligible server equipment, sales tax exemption, updating expiration: HB 1296, * ESHB 1296, CH 135 (2017)
Drugs, OTC, dispensed via prescription, retail sales tax exemption statement: HB 1164
Economic development tax incentives, annual report and survey, consolidating: HB 1296, * ESHB 1296, CH 135 (2017)
Economic development tax incentives, tax performance report, requiring, when: * ESHB 1296, CH 135 (2017)
Electric vehicles, commercial use, tax credits, when: HB 1809, * ESHB 1809, CH 116 (2017)
Electric vehicles, ride-sharing vehicles tax exemptions to include: HB 1662
Electrolytic processing, electricity sales to, public utility tax exemption, extending: HB 1466, SHB 1466, SB 5332, SB 6007
Electronic monitoring devices, alcohol or personal, exemptions for: HB 1423
Employer services, professional, B&O tax deduction, repealing: SB 5821
Energy conservation payments from BPA in form of credits, B&O exemption: HB 1330, SHB 1330
Exemptions, tax exemption transparency and accountability act: HB 1500, SB 5513
Feminine hygiene products, purchases by assistance recipients, tax exemptions: HB 1880
Feminine hygiene products, sales and use tax exemptions for: HB 1265, HB 1880, SB 5093, SB 5150
Fertilizer, commercial, wholesale sales of, B&O tax exemption, when: HB 1916, SB 5786, * SSB 5977, CH 37 (2017) PV
Fire protection districts, rural counties, equipment purchases, tax exemption, when: HB 1839
Firearm safety, products for safe storage, sales and use tax exemptions: HB 1270
Foods, bio- or genetically (or non-) engineered, voluntary labeling, tax credit for: HB 1245
Foreclosures, eliminating REET exemption for certain transfers or conveyances: HB 1549, HB 2186, SHB 2186, SB 5112, SB 5929
Fuel, extracted, use tax exemption for, narrowing to biomass fuel: HB 1549, * EHB 2163, CH 28 (2017), HB 2186, SHB 2186, SB 5112, SB 5929
Fuel, extracted, use tax exemption for, narrowing to biomass fuel, revising effective date: SB 5980
Health security trust, repealing certain preferences with creation of: HB 1026
High-technology businesses, R&D by certain manufacturers, tax credit and deferral: HB 1894, SHB 1894, SB 5630
High-technology businesses, research and development by, tax preferences: HB 1894, SHB 1894, SB 5630
Homeowners' associations, common areas access fees, exemptions for members: HB 1892
Homeownership development, low-income by nonprofit, property tax exemption: HB 1532, SHB 1532, SB 5143, SSB 5143
Housing, affordable, city that acquires or builds, one-time tax remittance for: HB 1536, HB 1797
Housing, affordable, city that builds, tax remittance for: SHB 1797
Housing, affordable, in residential targeted areas, property tax exemption, when: HB 2051
Housing, affordable, local infrastructure for, one-time tax remittance for city: HB 1536, HB 1797
Housing, affordable, local infrastructure for, tax remittance for city: SHB 1797
Housing, affordable, low-income by nonprofit, property tax exemption for: HB 1750
Housing, affordable, very low-income, local property tax exemption program: HB 1536, SB 5182, SSB 5182, SB 5254, SSB 5254
Housing, affordable/workforce, infrastructure investment, sales tax remittance: HB 2046
Industrial/manufacturing facilities, in targeted county areas, property tax exemption: SB 5204
Instructional materials, open source, tax credit: HB 1253
Insurance premium tax credit, as rural growth fund capital contributions tax credit: SHB 1422
Intangible personal property, exemption for, limiting: SB 5948
Intangible personal property, repealing property tax exemption for: SB 5416, SB 5960
Investment conduits, certain amounts received by, B&O exemption, repealing: SB 5821
Investment management services, international, preferential B&O rate, eliminating: HB 2186, SHB 2186, SB 5929
Investment projects, business taxes deferral and investment, program expiration: SB 5642, SSB 5642, * SSB 5977, CH 37 (2017) PV
Land, forestland designation removal due to disaster, compensating tax exemption: EHB 1309, SB 5188, SSB 5188, * SSB 5977, CH 37 (2017) PV
Land, forestland designation removal due to wildfire, compensating tax exemption: EHB 1309, * SSB 5977, CH 37 (2017) PV
Main street program, tax credit applications, allocations, and deadlines: HB 1343, HB 2094, SB 5135, SSB 5135, 2SSB 5135, * SSB 5977, CH 37 (2017) PV
Manufactured/mobile home community, sale of, exemption for, when, extending: HB 1798, SB 5627
Manufactured/mobile homes, pre-1976, property tax exemption: HB 1998
Marijuana excise taxation, creating new and repealing certain preferences: HB 1667
Marijuana, repealing tax preferences along with all statutes legalizing: HB 2096
Marijuana, sales of, excluding from B&O tax exemption for agricultural products: SHB 1692
Martial arts instruction, training, and events excise preferences, when: EHB 1032, SB 5205, SB 5220, * SSB 5977, CH 37 (2017) PV
Motion picture competitiveness program, contributions, B&O tax credit, when: HB 1527, HB 2062, SB 5502, SSB 5502, * SSB 5977, CH 37 (2017) PV
Nonresident sales tax exemption, establishing remittance requirement for: HB 1549, HB 2186, SHB 2186, SB 5112, SB 5929
Nuclear energy, small modular reactors, B&O tax exemption for manufacturers: SB 5475
Nuclear energy, small modular reactors, manufacturing and selling, tax exemptions: SSB 5475, 2SSB 5475
Performing arts facility, certain areas of, leasehold excise tax exemption, when: HB 1114
Pet adoption fees, removing "animal rescue organization" from "sale" definition: SB 5063, SSB 5063, SB 5358, * SSB 5358, CH 323 (2017)
Preferences, annual surveys and reports, DOR-led work group recommendations: SB 5848
Preferences, business tax incentive firm-specific savings, public disclosure of: SB 5848
Preferences, citizen commission 2016 recommendations and review process: SB 5844, SSB 5844
Preferences, excise tax, narrowing or eliminating to improve fairness: HB 2186, SHB 2186, SB 5929
Preferences, for economic development, bills containing, fiscal notes for: SB 5848
Preferences, generally, repealing all existing and expiring all new, conditions for: HB 1666
Preferences, generally, repealing majority of state's tax preferences: SB 5775
Preferences, new, taxpayer accuracy in reporting as prerequisite for claiming: SB 5847
Preferences, performance review process, improving data collection for: SB 5848
Preferences, persons claiming, prohibiting contributions to candidates by, when: SB 5865
Preferences, revenue forecasts and governor's operating budget documents impact: HB 1665
Preferences, tax exemption report by department of revenue, modifying: SB 5848
Preferences, various, including repeals, performance statements, and standards: SB 5844, SSB 5844
Prescription drugs, warehousing and reselling, preferential B&O tax rate, repealing: HB 2186, SHB 2186, SB 5839, SB 5929
Professional employer organizations, B&O tax deduction for, repealing: SB 5765
Property tax exemptions, spouses of first responders and military members killed in line of duty: SB 5104, SSB 5104
Property tax relief, state property tax relief account, for certain revenue, creating: HB 2250
Property tax relief, using B&O manufacturing revenue preserved due to veto for: HB 2250
Property taxes, homestead exemption from: HB 2115
Property taxes, homestead exemption from, constitutional amendment to allow: HJR 4208
Public facilities district convention center, expansion, tax deferrals: HB 2070
Renewable energy system cost recovery program, various preferences: HB 1048, SHB 1048, SB 5027, SB 5499, SB 5939, * ESSB 5939, CH 36 (2017)
Restaurants, flavor-imparting cooking products, extending sales/use tax exemption: HB 2089, SB 5799, SSB 5799
Revitalization efforts, local infrastructure investment for, sales tax remittance: HB 2046
Rural growth fund capital contributions tax credit, establishing in rural jobs act: HB 1422, SHB 1422, SB 5208, SSB 5208
Sales and use taxes, department of revenue to report concerning intent: HB 1879
School construction, labor and materials sale and use tax exemptions: HB 1203
School facilities, various, leasehold excise tax exemption: SB 5677
Securitization entities, certain amounts received by, B&O exemption, repealing: SB 5821
Seed, wholesale sales of, B&O tax exemption, when: HB 1916, SB 5786, * SSB 5977, CH 37 (2017) PV
Semiconductor materials, gas and chemicals for producing, sales tax exemption: SB 5260
Semiconductor materials, gas and chemicals for producing, sales/use exemptions: SSB 5260, SB 5916, SSB 5916, * SSB 5977, CH 37 (2017) PV
Semiconductor materials, manufacturing of, various tax preferences, contingency: * SSB 5977, CH 37 (2017) PV
Semiconductor materials, manufacturing/processing of, B&O tax preferential rate: SB 5916, SSB 5916, * SSB 5977, CH 37 (2017) PV
Semiconductor microchips, manufacturing of, B&O tax exemption, contingency: * SSB 5977, CH 37 (2017) PV
Senior citizen centers, multipurpose, property tax exemption: HB 1526, * SHB 1526, CH 301 (2017), SB 5783, SSB 5783
Senior citizens, property tax exemption program: SB 5535
Senior citizens, property tax exemption program, "disposable income": SB 5704
Shipyards and maritime industries, fishing fleet recapitalization, B&O preference: HB 1154
Silicon smelters, electricity or gas sold to, tax preferences for: HB 1403, SHB 1403, SB 5515, * SSB 5977, CH 37 (2017) PV
Solar energy silicon manufacturing and wholesaling, preferential B&O tax rate: SB 5260, SSB 5260, * SSB 5977, CH 37 (2017) PV
Solar energy systems, community, production incentive: HB 1048, SHB 1048, SB 5027, SB 5499, SB 5939, * ESSB 5939, CH 36 (2017)
Solar energy systems, machinery and equipment sales and use exemptions: HB 1048, SHB 1048, SB 5027, SB 5499, SB 5939, * ESSB 5939, CH 36 (2017)
Spacecraft, R&D by manufacturers, tax credit and deferral, when: HB 1894, SHB 1894, SB 5630
State need grant for college students, funding via repeal of certain preferences: SB 5821
Student back-to-school clothing and school supplies, sales and use tax exemptions: HB 1457
Surveys and reports, annual, modifying requirements: SB 5358
Telework, employer B&O and public utility tax credits: SB 6016
Theater productions, long-running, B&O tax credit for, when: HB 2026
Trade-in property, exclusion for sales tax exemption purposes, limiting: HB 1549, SB 5112
Trailers, park model, pre-1976, property tax exemption: HB 1998
Transportation providers for persons with special needs, B&O tax credit, when: HB 2113
Unemployment tax, excluding services by persons 14 to 22 from "employment": HB 1610
University property, state, leasehold excise tax credit, when: HB 1864, SB 5768, SSB 5768, * SSB 5977, CH 37 (2017) PV
Vapor products tax, tribal contracts and agreements, exemption for tribes: HB 2165, SHB 2165
Vessels, large recreational, sales and use tax exemptions: HB 1496, SB 5383
Veterans with disabilities, adapted housing, certain tax preferences for: HB 2138, * SHB 2138, CH 176 (2017)
Veterans with disabilities, adaptive automobile equipment sales tax exemption : HB 2269
Veterans, total disability, property tax exemption program, "disposable income": SB 5704
Wineries, domestic, liquor excise tax exemption on certain sales: HB 1040, SB 5427
Wireless communications devices, hands-free, sales and use tax exemptions for: HB 2237
Zoos and aquariums, B&O deduction for: HB 1311