Topical Index

TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC.  TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC. RSS Feed
               (See also TAXES - PROPERTY; TITLE ONLY BILLS)
Abandoned vehicles, tow truck operator sales of, sales/use tax exemptions: HB 2016, * SSB 5668, CH 357 (2019)
Agricultural equipment, adaptive, sales and use tax preferences, when: HB 1736, SHB 1736
Aircraft fuel, in aircraft for research/development, sales/use tax exemptions: HB 2880, ESHB 2880
Airplanes, commercial, manufacturer B&O tax preferential rate, apprentice use: * ESB 6690, CH 165 (2020)
Airplanes, commercial, manufacturing/sales B&O tax preferential rate, contingent: HB 2945, * ESB 6690, CH 165 (2020), SB 6694
Airplanes, large civil, U.S.-EU-WTO disputes, contingent B&O tax rate impact: HB 2945, * ESB 6690, CH 165 (2020)
Airplanes, large private/nonresident, aircraft excise tax exemption, extending: HB 2236, SB 6068, * SSB 6068, CH 304 (2020)
Airplanes, large private/nonresident, sales/use tax exemptions, extending: HB 2236, SB 6068, * SSB 6068, CH 304 (2020)
Alternative energy machinery/equipment, sales and use tax exemptions: HB 1211, SHB 1211, 2SHB 1211, SB 5116, SSB 5116, * E2SSB 5116, CH 288 (2019)
Alternative fuel vehicles/infrastructure, various tax preferences for: HB 2042, SHB 2042, * E2SHB 2042, CH 287 (2019), SSB 5336, 2SSB 5336
Amphitheaters, public/entertainment areas of, leasehold excise tax exemption: HB 2164
Arenas and other eligible projects, sales/use taxes deferral: HB 1839, * ESHB 1839, CH 347 (2019), SB 5813
Arenas, certain areas of, leasehold excise tax exemption: * HB 1301, CH 335 (2019), SB 5198
Arenas, public/entertainment areas of, leasehold excise tax exemptions: HB 2164
Artistic and cultural organizations, B&O deductions, various changes: * ESB 5402, CH 139 (2020) PV
Arts and events facility, community multipurpose, sales/use tax exemptions: HB 2931
B&O tax, deduction for certain businesses, creating: SB 5994
B&O tax, general deduction for, creating: HB 1677
B&O tax, repealing multiple sections and providing deduction, when: SB 5994
Bags, retail carryout, pass-through charge, B&O tax deduction for: * ESSB 5323, CH 138 (2020)
Behavioral health administrative services organizations, B&O tax deduction, when: SHB 1483, * HB 2943 (2020) V, SB 6639
Behavioral health organizations, B&O tax deduction, when: HB 1483, SHB 1483
Behavioral health services and training, by organizations, B&O tax deduction: SB 5637
Behavioral health services, government-funded program, B&O tax deduction: HB 1483, SHB 1483, * HB 2943 (2020) V, SB 6639
Bicycles/equipment, electric-assisted, purchase of, sales/use tax exemptions: HB 1986
Boat motors, integrated electric, sales and use tax exemptions: SB 6491
Breast pumps and related supplies/services, sales/use tax exemptions: HB 2927, HB 2946
Broadcasters, radio/television, standard B&O tax deduction for advertising: * HB 2035, CH 449 (2019)
Buildings, meeting functional recovery standard, property tax exemption: SB 5557
Bullion, precious metal or monetized, eliminating tax preferences for: HB 2137, HB 2157, SB 5658
Bullion, precious metal or monetized, repealing B&O tax exemption for: HB 2947
Businesses, new, B&O tax credit: SB 5619
Businesses, new, B&O tax exemption: SB 5974
Businesses, small, small business tax credit, increasing: SB 6492
Businesses, women-/minority-/veteran-owned, loans to, B&O tax credit: HB 2605
Call centers, relocation to other country, preference ineligibility: HB 1960, SB 5058
Capital gains tax, imposing, including related tax preferences: HB 2156, SHB 2156, SB 5961
Captive insurers, exempting from B&O taxation, when: HB 2493, SHB 2493, SB 6331, SSB 6331, E2SSB 6331
Car wash facilities, sales and use tax exemptions: HB 1115
Carbon free Washington act, various preferences: HB 1226, SHB 1226
Carbon pollution fee, exemptions in connection with: SB 5971, SSB 5971
Clay targets, sales and use tax exemptions: SB 5726
Clothing and footwear, permanent sales tax exemption for: SB 5624
Commercial office space, development tax exemption incentives: SB 5051, ESSB 5051
Commercial properties, small, in designated district, property tax exemption: HB 2881
Construction, certain activities, sales tax exemption for certain persons: HB 1987
Cooperative finance organizations, B&O tax deduction: * HB 1368 (2020) V, SB 6137, SSB 6137
Customized employment training program, B&O tax credit, extending: HB 2517
Data centers, server equipment/power infrastructure, sales/use tax exemptions: HB 2148, HB 2895, HB 2962, SB 5989, SB 6642, SB 6695
Diapers and diaper services, sales and use tax exemptions: HB 2480, HB 2946
Diapers, sales and use tax exemptions: HB 1054, SB 5301
Dietary supplements, permanent sales and use tax exemptions for: SB 6554
Digital goods and codes, nonresident sales tax exemption, restoring: HB 2618
Digital goods, codes, and services, sales/use tax preference provisions: * ESB 5402, CH 139 (2020) PV
Dwelling units, accessory, limited property tax exemption for, when: HB 2630, SB 6231, SSB 6231, * 2SSB 6231, CH 204 (2020)
Electric vehicles, commercial, sales tax credits: SSB 5336, 2SSB 5336
Electric vehicles, sales and use tax exemptions: HB 1664, SB 5336, SSB 5336, 2SSB 5336
Electric vessels, retail sales and use tax exemptions, when: SHB 2042, * E2SHB 2042, CH 287 (2019)
Electricity generation from water, machinery/equipment for, tax preferences: SB 6012
Electronic monitoring devices and services, tax exemptions: HB 2130
Electronic personal and alcohol monitoring devices and services, exemptions: HB 1271
Emergency medical services, nonprofit organization aircraft, tax preferences: HB 1816
Employment positions, creation of, B&O tax credits: HB 1566, SB 5215
Energy conservation payments from BPA in form of credits, B&O exemption: * HB 2505 (2020) V, SB 6172
Energy performance standard, state, early adoption incentive program: HB 1257, SHB 1257, 2SHB 1257, * E3SHB 1257, CH 285 (2019), SB 5293, SSB 5293, 2SSB 5293
Entertainment/public areas, certain facilities, leasehold excise tax exemptions: HB 2164
Exemptions, tax exemption transparency and accountability act: HB 1703
Fairs, nonprofit state fair foundations, state property tax exemption: SB 6587
Farming, custom farming and hauling farm products tax exemptions: HB 1881
Feminine hygiene products, sales and use tax exemptions: HB 1053, HB 2946, SB 5147, * ESSB 5147, CH 350 (2020), SB 5206
Financial institutions, certain investment interest, B&O tax deduction, eliminating: SB 6445
Fire districts, rural, equipment purchased by, sales/use tax exemptions: HB 1773
Firearms, legal to possess under federal law, retail sales/use tax exemptions: HB 2784
First responders, spousal survivors of, property tax exemption: SB 5049
Fish passage barrier removal projects, sales and use tax exemptions for: SB 5798
Food, prepared, permanent sales tax exemption for: SB 5624
Food, prepared, sold by grocery stores, sales and use tax exemptions: HB 2946
Foster student scholarship account, credit against B&O tax for contributions: HB 1969
Fund-raising contest of chance, prize or purchase in, use tax exemption: HB 1808, SHB 1808, * SB 6312, CH 159 (2020), SB 6390
Harborview medical center, B&O tax exemption for: * SHB 2168, CH 451 (2019)
Health care services providers, delaying B&O service/activities tax increase for: HB 2953
Health carriers, tax on premiums for plans within certain BHASO's, exemption: HB 2843
Health insurance, for-profit carriers, depreciation expenses tax, credits: SHB 2679
Health security trust, repealing certain preferences with creation of: HB 1104
Health trust, whole Washington, credit against income tax withheld: SB 5222
Health/social welfare organizations, behavioral health services, B&O tax deduction: HB 1483, SHB 1483, * HB 2943 (2020) V, SB 6639
Heavy equipment rental property dealers, property tax exemption for: HB 1502, SHB 1502, SB 5628, * SSB 5628, CH 301 (2020)
Higher education institutions, construction, sales and use tax exemptions: SB 5348
Higher education students, employer contribution to education, B&O credit: HB 2256
Historic property, special valuation for property tax, extensions of, when: HB 2868, * SHB 2868, CH 91 (2020)
Hog fuel, sales and use tax exemptions, extending expiration of: * HB 2848 (2020) V, SB 6665
Homeownership development, by cooperative association, property tax exemption: HB 1107, * ESHB 1107, CH 361 (2019), SB 5289, SSB 5289
Housing affordability zones, tax revenues and preferences for: SB 5802
Housing, affordable rental, preserving, property tax exemption program for: HB 1745, SHB 1745, HB 2668
Housing, affordable rental, property sale for, real estate excise tax exemption: HB 2634, * SHB 2634 (2020) V, SB 6366
Housing, affordable, loans to programs for, B&O tax credit: HB 2606
Housing, affordable, multi-unit in residential targeted areas, property tax exemption: HB 2620, SHB 2620, SB 6411, SSB 6411, 2SSB 6411
Housing, affordable, multi-unit in urban growth areas, property tax exemption: HB 2620, SHB 2620, SB 6411, SSB 6411, 2SSB 6411
Housing, affordable, multifamily in rural counties, property tax exemption: HB 1790, SB 5739, SSB 5739
Housing, affordable, multifamily, property tax exemption, extending, when: HB 2950, * SHB 2950, CH 237 (2020) PV
Housing, affordable, multifamily, property tax exemption, when: HB 2620, SHB 2620, HB 2746, SB 6411, SSB 6411, 2SSB 6411
Housing, affordable, multifamily, property tax exemption, work group to study: HB 2950
Housing, affordable, services essential for, B&O tax surcharge exemption for: HB 2391, SB 6107
Housing, affordable, very low-income, nonprofit property tax exemption: HB 2004, * ESSB 5183, CH 390 (2019)
Housing, affordable, very low-income, nonprofit property tax exemption, changes: HB 2384, * SHB 2384, CH 273 (2020), SB 6232
Housing, affordable/workforce, state sales/use tax remittance under infrastructure program: SB 6328, SSB 6328
Housing, American dream homes, low-income single-family, B&O tax credit: SB 6457
Housing, for school district employees, leasehold excise tax exemption: SB 6512, SSB 6512
Housing, multiple-unit dwellings in urban centers, property tax exemption: HB 2490, HB 2746, SB 5363, SSB 5363, SB 5366, SSB 5366
Housing, multiple-unit, real estate sales excise tax rate reduction: HB 2452, SB 6201
Housing, nine percent low-income housing tax credit program, participation in: HB 2010
Housing, self-help, development and sales, excise tax exemptions: HB 1168, SHB 1168, SB 5025
Housing, self-help, development/sales, real estate sales excise tax exemption: * SSB 5025, CH 385 (2019)
Hydroelectric generation, oil-free adjustable turbine hubs, sales/use tax exemptions: ESSB 6012
Ice hockey, practice facilities, sales/use taxes deferral: HB 1839, * ESHB 1839, CH 347 (2019), SB 5813
Import B&O tax exemption, limiting: HB 1890, SB 5581, * SSB 5581, CH 8 (2019)
Independent health care providers, B&O tax exemption and deduction: HB 2582
Indian tribe, property exclusively owned by, full exemption, when: SB 6080
Indian tribe, property exclusively owned by, full property tax exemption, when: * HB 2230, CH 272 (2020)
Infill development in urban areas, construction/improvement, tax exemptions: SB 5951, SSB 5951
Instructional materials, open source, including textbooks, tax credits: HB 1470
Internet infrastructure, rural county, state sales tax credit: HB 1800
Investment management companies, international, tax preferences: * ESB 6016, CH 426 (2019)
Investment management services, international, sales and use tax exemptions: HB 1266, SHB 1266, SB 5325, SSB 5325
Investment projects, distressed counties and community empowerment zones, tax deferral: HB 1807
Investment projects, small modular nuclear reactor industry, tax preferences: SB 5629
Job seekers, hard-to-place, tax credit incentives for employers who hire: SB 6564, SSB 6564
Land, current use classification, removal when retired farmer owns, exemptions: HB 2087
Land, undeveloped, real estate sales excise tax on, reducing, when: HB 2921
Lemonade/nonalcoholic beverages, sale by child under 16, exemptions: SB 6320
Local infrastructure investment program, sales and use tax remittance: HB 1938, SHB 1938, 2SHB 1938, 3SHB 1938
Managed care organizations, incentive payments made to, B&O tax exemption: HB 2024, * SHB 2024, CH 350 (2019)
Manufactured/mobile home parks, real estate sales excise tax exemption: ESHB 1997, HB 2005, * ESSB 5183, CH 390 (2019)
Manufactured/mobile homes, property tax exemptions, when: HB 2869, HB 2872
Manufacturers and their products, preferential B&O tax rate, with contingency: HB 1420, SB 6694
Manufacturers, various rural, B&O tax rate reduction for: HB 1249, HB 1348, SHB 1348
Manufacturing B&O tax rate, lowering ceiling of: SB 5608
Marijuana, compliant products, sales and use tax exemptions applicability to: * ESSB 5298, CH 393 (2019)
Marijuana, medical use, recognition cards and excise tax exemption: HB 2743, SB 5234
Marine propulsion systems, battery-powered, sales/use tax exemptions: HB 2486, * SHB 2486, CH 341 (2020), SB 6318
Memorials, materials/labor for, veterans' organizations sales/use tax exemptions: SB 6678
Military members, nonresident, vehicle or trailer, use tax exemption: HB 1944
Military members, spousal survivors of, property tax exemption: SB 5049
Mobility enhancing equipment, sales and use tax exemptions: SB 6658
Monitoring devices and services, electronic, tax exemptions: HB 2130
Motor vehicle dealers, qualified cash incentives for, dealer B&O tax deduction: * HB 2903 (2020) V, SB 6654
Motor vehicle excise tax, low-income market value adjustment, credits via: SB 5075
Motor vehicle sales and use taxes, exemptions for certain vehicles: SB 5743, SB 5978
Mushroom farming facilities, sales and use tax deferral: SB 5979
Natural gas, renewable, modifying exemptions: * HB 1070, CH 202 (2019), SB 5108
Nonresident sales and use tax exemption, narrowing via remittance: HB 2157, SHB 2157, 2SHB 2157
Nonresident sales tax exemption, narrowing via remittance: SB 5997, * ESSB 5997, CH 423 (2019)
Nonresident sales tax exemption, restoring: HB 2618
Nuclear energy, small modular reactor industry, preferences to increase jobs: SB 5629
Office space, commercial, development tax exemption incentives: HB 1746, * SHB 1746, CH 273 (2019)
Patents, manufacturing utilizing, B&O tax credit: HB 1981
Performance statements for preferences, updating various: * ESB 5402, CH 139 (2020) PV
Personal property, sales/use between political subdivisions, tax exemptions: * SB 5337, CH 188 (2019)
Personal property, tangible, nonresident sales tax exemption, restoring: HB 2618
Preferences, consolidations, clarifications, corrections, and definitions: * ESB 5402, CH 139 (2020) PV
Preferences, discretionary, list and impact of, in state budget outlook: SB 6621
Preferences, discretionary, listing in agency budget documents: SB 6621
Preferences, renaming as "tax expenditures": HB 1703
Preferences, revenue reduction due to, listing of, submitting: SB 6621
Preferences, technical corrections, various: * ESB 5402, CH 139 (2020) PV
Premium tax, premiums for health plans within certain BHASO's, exemption: HB 2843
Prescription drugs, warehousing/reselling, preferential B&O tax rate, eliminating: HB 2734
Prescription drugs, warehousing/reselling, preferential B&O tax rate, repealing: SB 5988
Private schools, homeowner children attending, state property tax exemption: SB 5758
Processing for hire B&O tax rate, lowering ceiling of: SB 5608
Processors for hire, preferential B&O tax rate provisions: SB 6694
Processors for hire, various rural, B&O tax rate reduction for: HB 1249, HB 1348, SHB 1348
Property tax deferral and grant programs, various provisions: * ESB 5402, CH 139 (2020) PV
Property tax exemption program, for seniors, veterans, retired-disabled: HB 1044, HB 1181, SHB 1181, HB 1320, HB 1629, SHB 1629, HB 1765, HB 1804, HB 2086, HB 2157, SHB 2157, 2SHB 2157, HB 2500, HB 2877, SB 5160, * ESSB 5160, CH 453 (2019), SB 5390, SB 5625, SB 6199, SB 6319, * SSB 6319, CH 209 (2020)
Property tax exemption, residential, expanding relief beyond retired persons, constitutional amendment: HJR 4211, SJR 8218
Property tax exemption, small commercial properties in designated district: HB 2881
Property tax, special valuation for historic property, extensions of, when: HB 2868, * SHB 2868, CH 91 (2020)
Property tax, state, expanding homeowner relief through exemption: SB 5390
Property tax, state, nonprofit state fair foundations exemption: SB 6587
Property taxes, exemption for residential and commercial properties, with value limits, constitutional amendment: HJR 4211, SJR 8218
Property taxes, homestead exemption from: SB 5791
Property taxes, homestead exemption from, constitutional amendment to allow: SJR 8208
Public facilities district convention center, expansion, tax deferrals: HB 2032, SHB 2032
Pure pharmacies, small, prescription drug retail sales B&O tax exemption: HB 2030
Recreational/rehabilitation facility, disabled veterans/military, tax exemptions: HB 1972, SB 5890
Renewable energy system cost recovery program, solar project preferences: HB 2248, * ESHB 2248 (2020) V, SB 6223
Residents, new, vehicle or trailer, use tax exemption: HB 1944
Rural development and opportunity zone act, Washington, tax preferences: HB 1324, SHB 1324, 2SHB 1324, SB 5423, SSB 5423
Rural development funds, B&O and insurance premium tax credits for: HB 2541
Rural development funds, B&O tax credit for: SHB 2541
Safety, local public, building construction for, sales and use tax exemptions: SB 5348
School construction, sales/use taxes on, district exemption from state portion: HB 1758
School district employees, housing for, leasehold excise tax exemption: SB 6512, SSB 6512
Schools, construction, sales and use tax exemptions: SB 5348
Security and fire alarm monitoring services, tax exemptions: HB 2130
Senior citizens, property tax preferential rate: HB 1090
Service members, adaptive agricultural equipment, sales/use tax preferences: HB 1736, SHB 1736
Solar energy systems, community solar expansion program, incentives and credit: * ESHB 2248 (2020) V
Solar energy systems, manufacturing location for public utility tax incentives: SB 5555
Solid waste combustion, energy recovery facilities for, tax preferences: SB 6019
Spacecraft, advanced, manufacturing R and D and companies, tax preferences: HB 2665
Special transportation needs, private providers to meet, B&O tax credit: HB 1472
Spouses, military, employment of, tax preferences: HB 1812, SHB 1812
Stadiums, public/entertainment areas of certain, leasehold excise tax exemptions: HB 2164
Statewide significance, projects of, tax credits for investing in: SB 5540
Student back-to-school clothing/supplies, sales and use tax exemptions: HB 1559
Student scholarship organizations, contributions to, tax credits: SB 6520
Timber industry/products, B&O tax preferential rates, continuing: HB 1249, * E3SHB 1324, CH 336 (2019) PV, HB 1348, SHB 1348
Timber industry/products, mass timber products, B&O tax preferences: * E3SHB 1324, CH 336 (2019) PV, HB 1443, SB 5467
Travel agents and tour operators, preferential B&O tax rate, eliminating: HB 2141, SB 5997
Travel agents and tour operators, preferential B&O tax rate, increasing: * ESSB 6004, CH 425 (2019)
Travel agents, preferential B&O tax rate, eliminating: HB 2157
Travel agents, preferential B&O tax rate, modifying: SHB 2157, 2SHB 2157
Vapor products, when tax contract for sale in Indian country, tax preferences: SHB 1873, * E2SHB 1873, CH 445 (2019)
Vessels, electric, retail sales and use tax exemptions, when: SHB 2042, * E2SHB 2042, CH 287 (2019)
Vessels, watercraft excise tax exemption, eligibility of nonprofits: HB 1558
Veterans of foreign wars, chapters of, sales and use tax exemptions: HB 1307
Veterans' organizations, memorials, materials/labor for, sales/use tax exemptions: SB 6678
Veterans, adaptive agricultural equipment, sales/use tax preferences: HB 1736, SHB 1736
Washington excels scholarship program, company contributions to, B&O credit: HB 2578
Water right sale separate from property sale, real estate sales excise tax exemption: SB 6301
Wineries, domestic, liquor excise tax on certain sales, exemption: HB 1243, HB 2221, SB 5406, SSB 5406
Wireless communications devices, hands-free, sales and use tax exemptions: HB 1474
Workforce education investment, B&O tax surcharges for, exemptions: HB 2391, HB 2392, SB 6055, SB 6059, SB 6107
Working families' tax credit, converting sales tax exemption to: HB 1527, SB 5810
Working families' tax exemption, expanding eligibility for: HB 2521, SB 6557
Working families' tax exemption, funding with certain surcharges: HB 1681, HB 1778
Working families' tax exemption, to include use taxes: HB 1681, HB 1778
Zoological facilities, B&O tax deduction: HB 1323, SHB 1323, SB 6299