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 (JLARC))
Accessory dwelling units, construction of, property tax exemption, when: SB 5033, SSB 5033
Airplanes/components, commercial, manufacturers/processors for hire of, lowering B&O tax rate to 0.00: SB 5422, SB 5440
Alternative fuel vehicles, various tax preferences for: HB 1503, SB 5000, SSB 5000, * 2SSB 5000, CH 171 (2021)
Annexation sales tax credit, qualifying by annexing unincorporated territory within urban growth area: SSB 5368
Annexation sales tax credit, qualifying by annexing unincorporated territory within urban growth area, when: * 2SSB 5368, CH 312 (2021) PV
Bad debts of buyers, B&O tax deduction and sales/use tax credit/refund for sellers for, narrowing: HB 1539
Behavioral health administrative services organizations, B&O tax deduction for: * HB 1296, CH 124 (2021)
Bowling alleys, proprietors of, making retail sales, B&O tax preferential rate: HB 1299
Breast pumps/repair/parts/supplies, sales and use tax exemptions: HB 1535
Broadband service, providing to unserved areas via infrastructure, tax credits against capital costs: SB 5110
Bullion, precious metal or monetized, as intangible personal property, property tax exemption: HB 1417
Bullion, precious metal or monetized, sale of, B&O tax exemption: HB 1417
Businesses, economic impacts of COVID pandemic on, B&O tax credit: HB 1012
Businesses, economic impacts of COVID pandemic on, B&O tax deferral: HB 1188
Businesses, small, economic impacts of COVID-19, B&O tax relief during small business excise tax relief period: SB 5398
Captive insurers, exempting from B&O taxation, when: SB 5315, SSB 5315, * 2SSB 5315, CH 281 (2021)
Carbon pollution tax, on sales/use of fossil fuels by EITE industries, tax credits in connection with, when: HB 1534
Clay targets, sales and use tax exemptions: SB 5187
Commuter ride sharing, passenger vehicles for, sales/use tax preferences, discontinuing: HB 1528
Commuter ride sharing, renaming as ride sharing, for purposes of certain excise tax preferences: HB 1514, * SHB 1514, CH 135 (2021), SB 5457
Computer data centers, sales/use tax exemption, broadening eligibility and extending expiration: HB 1459, SB 5262, SSB 5262
Computer data centers, sales/use tax exemption, in counties with certain population, when: HB 1473, SB 5414
Cooperatives, limited equity, providing owned housing for low-income persons, property tax exemption: HB 1350
COVID-19, economic impacts of, B&O tax deferral to address: HB 1188
COVID-19, economic impacts of, B&O tax exemption for eligible businesses to address: HB 1520
COVID-19, grants addressing impacts, B&O/public utility tax exemptions: HB 1002
COVID-19, grants addressing impacts, B&O/public utility/retail sales tax exemptions: HB 1095, * SHB 1095, CH 4 (2021)
COVID-19, paid sick or emergency child care leave requirements, employers meeting, tax credits for: SB 5115
Credit card processing companies, B&O tax exemption for certain amounts for, when: SB 5459
Custom farming services, persons performing for a farmer, B&O tax exemption for: HB 1380, SHB 1380
Custom farming services, persons performing, persons doing certain hauling for, public utility tax exemption: HB 1380, SHB 1380
Customized employment training program, B&O tax credit, extending: HB 1033, SHB 1033, * 2SHB 1033, CH 116 (2021)
Diapers, adult and baby, sales and use tax exemptions: SB 5309
Diapers/diaper services, infant/toddler/child, sales and use tax exemptions: HB 1535
Electric or hybrid vehicles, purchase or use by rental car company, sales and use tax exemptions: HB 1572
Electric vehicles, with hydrogen fuel cell, sales/use tax exemptions: SB 5000, SSB 5000, * 2SSB 5000, CH 171 (2021)
Energy conservation payments by BPA to utilities as credits, B&O tax exemption, when: * SB 5008, CH 226 (2021)
Engineers, state-funded road projects, firm payments on subcontracts to separate firm, B&O tax deduction: HB 1522
Equitable access to credit program, contributions to, B&O tax credit for: HB 1015, SHB 1015, E2SHB 1015
Estate tax credits, for student scholarship organizations: SB 5200
Exemption report, by department of revenue, updating and modernizing: SB 5216
Farmworkers, temporary housing for, sales/use tax exemptions for, expanding: SB 5396, SSB 5396, * 2SSB 5396, CH 250 (2021)
Federal tax credit programs, new markets/rehabilitation/others, low-income school district participation to finance facilities: SB 5181, SSB 5181
Financial institutions, certain investment interest, B&O tax deduction, eliminating: SB 5138
Fire departments, fire suppression vehicles with emissions or fuel reduction technology, sales/use tax exemptions: HB 1479
Foods, prepared, sold by grocery stores, sales and use tax exemptions: HB 1535
Fossil fuels, certain tax preferences for fossil fuel products, terminating: HB 1537
Fruit/vegetables, manufacturer B&O tax exemption, employment/labor/civil rights adjudications disclosure for: HB 1285, SB 5281
Hauling, agricultural products or farm machinery/equipment, for farmer, public utility tax exemption: HB 1380, SHB 1380
Health and social welfare organizations, providing behavioral health treatment, B&O tax deduction for: * HB 1296, CH 124 (2021)
Health trust, whole Washington, credit against income tax withheld: SB 5204
Highway projects, motor vehicle fund-supported, sales/use tax exemptions for persons/DOT/local government: SB 5467
Hog fuel, sales and use tax exemptions, extending expiration of: HB 1387
Hog fuel, sales of, sales/use tax exemptions, extending expiration of: SB 5239
Homes, single-family dwellings, damaged by natural disaster, improvements to, property tax exemption: * ESB 5454, CH 192 (2021)
Hospitality industry, certain businesses making certain retail sales, B&O tax preferential rate: HB 1299
Host homes, with host home programs, real property used as, property tax exemption: HB 1175
Housing, affordable owned, provided for low-income persons by low equity cooperatives, property tax exemption: HB 1350
Housing, affordable rental, incentive program and property tax exemption: HB 1035
Housing, affordable, multi-family property tax exemption for multi-unit residential structures in RTAs, expanding: SB 5287, SSB 5287, * E2SSB 5287, CH 187 (2021)
Housing, affordable, properties selling/renting 25% of units to nonprofits/local government, property tax exemption: SB 5287, SSB 5287, * E2SSB 5287, CH 187 (2021)
Housing, American dream homes, low-income single-family, use tax exemption and B&O tax credit: SB 5189, SSB 5189
Housing, for school district employees, leasehold excise tax exemption: SB 5043
Hybrid or electric vehicles, purchase or use by rental car company, sales and use tax exemptions: HB 1572
Hydrogen, green electrolytic, production facilities as "electric vehicle infrastructure" for sales/use/leasehold tax exemptions: HB 1569
Industrial/manufacturing facilities, new construction of, in targeted urban areas, property tax exemption: * EHB 1386, CH 218 (2021)
Interest/investment earnings, on public funds, public depositaries receiving, B&O tax deduction for: HB 1531, SB 5445
Investment income, B&O tax deduction for, restricting to individuals: HB 1111
Investment projects in high unemployment counties, sales/use tax deferral for: SB 5029, SSB 5029
Investment projects, small or advanced nuclear reactors, sales/use tax deferrals, extending expiration of: SB 5244
Job seekers, hard-to-place, B&O and public utility tax credits for employers hiring: SB 5358, SSB 5358
Main street program, tax credit for contributions to, additional credit on top of: HB 1279, * SHB 1279, CH 112 (2021)
Manufactured or mobile homes, property tax exemptions, when: HB 1409
Manufactured/mobile home community landlords, property tax exemption for, when: SB 5319
Manufactured/mobile home community landlords, property tax exemption program exemption for: HB 1248
Manufactured/mobile home community tenants, property tax exemption program additional exemption for: HB 1247
Manufacturers and processors for hire, lowering B&O tax rate to 0.00: SB 5422, SB 5440
Marijuana, medical use, excise tax exemption for sales, when: SB 5004, SSB 5004
Mobility enhancing equipment, sales and use tax exemptions: SB 5324
Motor vehicle dealers, cash incentives from manufacturers for retail sales, B&O tax deduction for: * HB 1495 (2021) V
Newspaper business, family-owned interests in a, estate tax deduction for: HB 1465
Nuclear technology, small or advanced reactors, as eligible investment projects, sales/use tax deferrals: SB 5244
Personal protective equipment, manufacturer B&O tax exemption and sales/use tax exemptions: HB 1489
Preferences, claimed by local government entities and nonprofit organizations, disclosure of: SB 5216
Preferences, generally, data collection standards and benefits/outcomes analysis, improving: SB 5216
Processors for hire and manufacturers, lowering B&O tax rate to 0.00: SB 5422, SB 5440
Property tax exemption program, for seniors/veterans/retired-disabled, various provisions: HB 1247, HB 1248, HB 1438, * SHB 1438, CH 220 (2021), SB 5216, SB 5290, SB 5305, SB 5337, SSB 5337, SB 5391
Property tax exemption, for all real property owned by persons 75 or older: SB 5289
Property tax exemption, for improvements to single-family dwellings damaged by natural disaster: * ESB 5454, CH 192 (2021)
Property tax exemptions, application or renewal declaration, penalty for late filing, repealing: SB 5113
Property taxes, state, homestead exemption from: HB 1579, SB 5463
Property taxes, state, homestead exemption from, constitutional amendment to allow: SJR 8206
Property taxes, state, residential real property exemption from, when: HB 1579, SB 5463
Property taxes, state, residential real property exemption from, when, constitutional amendment for: HB 1494, SHB 1494, HJR 4204, SJR 8206
Property taxes, state/school enrichment, single-family homes with children home-/private-schooled, exemption: SB 5257
Property taxes, when property used for business purposes experiences revenue reduction, tax deferral: HB 1332, SB 5402
Property taxes, when property used for business purposes experiences revenue reduction, tax deferral via payment plan: * ESHB 1332, CH 73 (2021)
Property taxes/assessments, deferral program, for seniors and retired-disabled persons, various provisions: SB 5290
Rental car companies, electric or hybrid vehicle purchase or use by, sales and use tax exemptions: HB 1572
Research and development tax incentives, JLARC review of: SB 5216
Ride sharing, commuter ride sharing renamed as, expanding sales/use/motor vehicle excise tax exemptions eligibility of: HB 1514, * SHB 1514, CH 135 (2021), SB 5457
Ride sharing, commuter, passenger vehicles for, sales/use tax preferences, discontinuing: HB 1528
Salmon, restoration, grants for, B&O tax deduction and sales tax exemption for: * ESB 5220, CH 143 (2021)
School construction, qualifying, labor/materials used for, sales/use tax exemptions: HB 1235
School district employees, housing for, leasehold excise tax exemption: SB 5043
Student scholarship organizations, for private schools/tutoring services scholarships, tax credits for: SB 5200
Tangible personal property, of new residents/nonresident armed forces members, expanding use tax exemption: HB 1112
Unmanned aircraft systems, commercial, adding to "commercial airplane" for certain tax preferences: HB 1470, SB 5350
Urban growth areas, annexation of unincorporated territory within, qualifying for annexation sales tax credit: SSB 5368
Urban growth areas, annexation of unincorporated territory within, qualifying for annexation sales tax credit, when: * 2SSB 5368, CH 312 (2021) PV
Utilities, public utility tax credit in connection with customer payment plans and partial arrearages forgiveness: SB 5472
Vapor products, taxed at wholesale level prior to new effective date, tax credit, when: HB 1345, SB 5266
Vegetables/fruit, manufacturer B&O tax exemption, employment/labor/civil rights adjudications disclosure for: HB 1285, SB 5281
Wealth tax, Washington state, certain exemptions and credits in connection with: HB 1406, SHB 1406, SB 5426
Wineries, small, liquor excise tax on sales, exemption: HB 1116, SB 5001
Working families' tax exemption, providing sales/use tax exemption, updating and simplifying: HB 1297, * ESHB 1297, CH 195 (2021), HB 1319, SB 5387, SB 5424