Tax and fee cuts and rollbacks
Every individual state tax or fee cut, exemption, credit or rollback identified in the 2017-2026 sessions, with whether it was packaged with an increase and which one.
Unit of observation: One individual tax or fee change enacted in a bill
cuts.csv
text/csv · 37.2 KB (38,069 bytes)
| id | session_year year | bill | change | change_type | who_pays_group | who_pays_detail | likely_passed_on_to | effective date (YYYY or YYYY-MM) | status | revenue_estimate_as_stated | debatable | debatable_reason_or_notes | confidence | source_url | packaged_with_increase | relationship | related_increase_ids |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| C-001 | 2017 | EHB 2242 |
Local school (M&O, now 'enrichment') levy limit lowered to the lesser of $1.50 per $1,000 or $2,500 per student, starting with 2019 collections (offsets the state levy increase)
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2019-01 | partly rolled back | — | no |
Cut to local levies, not state tax. SB 5313 in 2019 raised the limit to $2.50 per $1,000 / $3,000 per student
|
high | dor.wa.gov | Yes – same bill |
Same bill
|
I-006
|
| C-002 | 2017 | ESHB 1809 |
Larger B&O/utility tax credits for clean alternative fuel commercial vehicles
|
cut | Large businesses | Large businesses | — | 2018-01 | in effect | — | no | — | medium | dor.wa.gov | No | — | — |
| C-003 | 2017 | SHB 1526 |
Property tax exemption for nonprofit senior citizen multipurpose centers
|
cut | Specific industries | Specific industry: nonprofits | — | 2017-07 | in effect | — | no | — | medium | dor.wa.gov | No | — | — |
| C-004 | 2017 | SHB 2138 |
Sales/use tax remittance for adapted housing for disabled veterans (up to $2,500 per project)
|
cut | Consumers | Consumers | — | 2017-08 | in effect |
($244K) per biennium (DOR)
|
no | — | high | dor.wa.gov | No | — | — |
| C-005 | 2017 | SSB 5977 |
Tax-preference package: Main Street credit cap raised, fertilizer/seed B&O exemption, solar and semiconductor rate extensions, film credit extension, Invest in Washington deferrals, martial arts reclassification, and others
|
cut | Large businesses | Large businesses | — | 2017-07 | in effect |
Several million $ per biennium in GF losses (DOR)
|
no |
Governor vetoed the manufacturing B&O rate cut
|
high | dor.wa.gov | No | — | — |
| C-006 | 2018 | EHB 2444 |
Real estate excise tax exemption for transfers of low-income (LIHTC) housing
|
cut | Specific industries | Specific industry: affordable housing | — | 2018-07 | in effect |
($1.05M) GF FY19; ($2.26M) 2019-21 (DOR)
|
no | — | high | dor.wa.gov | No | — | — |
| C-007 | 2018 | ESHB 2580 |
Anaerobic digester sales/use tax exemption extended to 2029; property and leasehold excise tax exemptions reinstated for new digesters
|
cut | Specific industries | Specific industry: agriculture/renewable energy | — | 2018-07 | in effect |
Bill net ($243K) GF 2019-21 (DOR)
|
no | — | high | dor.wa.gov | Yes – same bill |
Same bill
|
I-031
|
| C-008 | 2018 | ESSB 5143 / SHB 2448 |
Property tax exemption for community land trust land leased to low-income owners; REET exemption for some transfers to nonprofits for developmentally disabled housing
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2018-06 | in effect |
Negligible (DOR)
|
no | — | medium | dor.wa.gov | No | — | — |
| C-009 | 2018 | ESSB 6614 |
One-year state school property tax cut: 2019 combined state levy lowered 30 cents, from $2.70 to $2.40 per $1,000
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2019-01 | expired |
($391M) total; ($206.2M) GF FY19 and ($184.0M) FY20 (DOR)
|
no |
One-year only (2019 collections)
|
high | dor.wa.gov | Linked – separate bill |
Part of an earlier deal (separate bill)
|
I-006
|
| C-010 | 2018 | SB 6007 |
Utility tax exemption on electricity sold to chlor-alkali/sodium chlorate processors extended to 2028
|
cut | Specific industries | Specific industry: chemical manufacturing | — | 2018-06 | in effect |
($1.36M) GF 2019-21 (DOR)
|
no | — | high | dor.wa.gov | No | — | — |
| C-011 | 2018 | SHB 2269 |
Sales/use tax exemption for adaptive car equipment for veterans/service members extended to 2028
|
cut | Consumers | Consumers | — | 2018-06 | in effect |
($248K) GF 2019-21 (DOR)
|
no | — | high | dor.wa.gov | No | — | — |
| C-012 | 2018 | SHB 2597 |
Cities and counties may exempt seniors and disabled people from a levy lid lift
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2018-06 | in effect |
$0 state
|
yes |
Local option
|
medium | dor.wa.gov | No | — | — |
| C-013 | 2018 | SHB 2998 |
B&O deduction for some Medicaid incentive payments to Accountable Communities of Health and public hospitals
|
cut | Specific industries | Specific industry: health care | — | 2018-03 | in effect |
($9.9M) GF 2017-19 (DOR)
|
no | — | high | dor.wa.gov | No | — | — |
| C-014 | 2019 | HB 1324 |
Preferential 0.2904% timber B&O rate extended to 2045 and expanded to mass timber
|
cut | Specific industries | Specific industry: timber | — | 2019-07 | in effect | — | yes |
Extension of existing preference
|
high | dor.wa.gov | Yes – same bill |
Same bill
|
I-037
|
| C-015 | 2019 | HB 1354 |
B&O deduction for food/beverage scan-down allowances
|
cut | Specific industries | Specific industry: grocery distributors | — | 2019-07 | in effect |
GF ($4.5M) 2019-21
|
no | — | high | dor.wa.gov | No | — | — |
| C-016 | 2019 | HB 1839 |
Sales tax deferral for King County arena (KeyArena) project
|
cut | Specific industries | Specific industry: arena developer | — | 2019-05 | in effect |
GF ($40.6M) 2019-21, repaid later
|
yes |
Deferral, repaid with interest
|
high | dor.wa.gov | No | — | — |
| C-017 | 2019 | HB 1873 |
Vapor/tobacco tax reduced 50% or 25% for products with an FDA modified-risk order
|
cut | Specific industries | Specific industry: vapor products | — | 2019-10 | in effect | — | no | — | high | dor.wa.gov | Yes – same bill |
Same bill
|
I-045
|
| C-018 | 2019 | HB 2042 |
Clean alternative fuel vehicle sales tax exemption reinstated (up to $25K new/$16K used) plus B&O/PUT credits for commercial vehicles and infrastructure
|
cut | Drivers / vehicle owners | Drivers | — | 2019-08 | expired |
GF ($24.2M) 2019-21
|
no |
Exemption ended July 31, 2025
|
high | dor.wa.gov | Yes – same bill |
Same bill
|
I-048;I-049
|
| C-019 | 2019 | HB 2168 |
B&O exemption for university-managed hospitals owned by large county (Harborview)
|
cut | Specific industries | Specific industry: hospitals | — | 2019-07 | in effect |
GF ($14.6M) 2019-21
|
no | — | high | dor.wa.gov | No | — | — |
| C-020 | 2019 | SB 5116 |
Renewable energy machinery sales tax refunds; solar up to 100kW exempt, 100-500kW 50% exempt
|
cut | Specific industries | Specific industry: renewable energy | — | 2019-05 | in effect |
GF ($10.8M) 2019-21
|
no | — | high | dor.wa.gov | No | — | — |
| C-021 | 2019 | SB 5160 |
Senior/disabled/veteran property tax exemption and deferral income thresholds raised
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2020 | in effect |
GF ($20.2M) 2019-21
|
no | — | high | dor.wa.gov | No | — | — |
| C-022 | 2019 | SB 5183 |
REET exemption reinstated for sales of manufactured/mobile home communities to tenant groups
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2019-07 | in effect |
GF ($151K) 2019-21
|
no | — | medium | dor.wa.gov | Yes – same bill |
Same bill
|
I-055
|
| C-023 | 2019 | SB 5230 |
Tow truck transporter indicator tab fee cut from $25 to $2
|
cut | Licensed trades / regulated | Licensed trades/regulated | — | 2019-06 | in effect | — | no | — | medium | dor.wa.gov | No | — | — |
| C-024 | 2019 | SB 5581 |
200-transaction remote seller nexus threshold eliminated (small remote sellers below $100K no longer must collect)
|
cut | Out-of-state buyers / sellers | Out-of-state buyers/sellers | — | 2020-01 | in effect | — | no | — | medium | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill
|
I-059;I-060;I-061;I-062
|
| C-025 | 2019 | SB 5998 |
REET rate cut from 1.28% to 1.1% on the portion of sale price up to $500K
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2020-01 | in effect | — | no | — | high | dor.wa.gov | Yes – same bill |
Same bill
|
I-066;I-067
|
| C-026 | 2020 | HB 2230 |
Property tax exemption for tribal economic development property
|
cut | Specific industries | Specific industry: tribal enterprises | — | 2020-06 | in effect |
GF ($210K) FY21
|
no | — | medium | dor.wa.gov | No | — | — |
| C-027 | 2020 | HB 2486 |
Electric marine propulsion sales tax exemption extended to 2030 and expanded
|
cut | Specific industries | Specific industry: marine | — | 2020-07 | in effect |
GF ($409K) FY21
|
no | — | high | dor.wa.gov | No | — | — |
| C-028 | 2020 | HB 2950 |
12-year multifamily tax exemption extended through 2021
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2020-06 | in effect |
GF ($36K) FY21
|
yes |
Extension of existing preference
|
medium | dor.wa.gov | No | — | — |
| C-029 | 2020 | SB 5147 |
Permanent sales tax exemption for feminine hygiene products
|
cut | Consumers | Consumers | — | 2020-07 | in effect |
GF ($4.1M) FY21
|
no | — | high | dor.wa.gov | No | — | — |
| C-030 | 2020 | SB 5628 |
Dealer-owned heavy rental equipment exempted from property tax
|
cut | Specific industries | Specific industry: equipment rental | — | 2022-01 | in effect | — | no | — | high | dor.wa.gov | Yes – same bill |
Same bill
|
I-075
|
| C-031 | 2020 | SB 6068 |
Large private airplane sales/use tax exemptions extended to 2031
|
cut | Specific industries | Specific industry: aviation | — | 2020 | in effect |
GF ($6.4M) 2021-23
|
yes |
Extension of existing preference
|
high | dor.wa.gov | No | — | — |
| C-032 | 2020 | SB 6492 |
20% workforce education surcharge (HB 2158) repealed retroactive to Jan 1, 2020; businesses under $1M and hospitals stay at 1.5%
|
cut | Small businesses | Small businesses | — | 2020-01 | in effect |
WEIS acct ($68.0M) FY20
|
no | — | high | dor.wa.gov | Yes – same bill |
Same bill; Rolls back an earlier increase
|
I-079;I-080;I-051
|
| C-033 | 2020 | SB 6632 |
Business license renewal handling fee cut from $11 to $10
|
cut | Small businesses | Small businesses | — | 2020-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill
|
I-082
|
| C-034 | 2021 | 2SSB 5000 |
Sales/use tax exemption for hydrogen fuel cell vehicles
|
cut | Consumers | Consumers | — | 2022-07 | in effect |
($40K) 2021-23; ($210K) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-035 | 2021 | 2SSB 5396 |
Farmworker housing sales/use tax exemption expanded
|
cut | Specific industries | Specific industry: agriculture | — | 2021-10 | in effect |
($3.7M) 2021-23
|
no | — | high | dor.wa.gov | No | — | — |
| C-036 | 2021 | E2SHB 1480 |
Minibottle spirits exempted from spirits sales and liter taxes through July 2023
|
cut | Consumers | Consumers | — | 2021-04 | expired |
Indeterminate
|
no | — | medium | dor.wa.gov | No | — | — |
| C-037 | 2021 | E2SSB 5287 |
Multifamily property tax exemption (MFTE) expanded/extended
|
cut | Specific industries | Specific industry: housing developers | — | 2021-07 | in effect |
Indeterminate
|
no | — | medium | dor.wa.gov | No | — | — |
| C-038 | 2021 | ESB 5220 |
B&O and sales tax exemptions for salmon recovery grants
|
cut | Specific industries | Specific industry: salmon recovery grantees | — | 2021-04 | in effect |
($3.7M) 2021-23
|
no | — | high | dor.wa.gov | No | — | — |
| C-039 | 2021 | ESHB 1297 |
Working Families Tax Credit funded and expanded (incl. ITIN filers), refundable credit up to ~$1,200
|
cut | Workers (payroll) | Low-income workers | — | 2023-01 | in effect |
($236M) 2021-23; ($506M) 2023-25 (DOR)
|
no | — | high | dor.wa.gov | No | — | — |
| C-040 | 2021 | ESHB 1410 |
Penalties eliminated on delinquent residential property taxes; interest cut to 9%
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2022-01 | in effect | — | no | — | high | dor.wa.gov | No | — | — |
| C-041 | 2021 | ESSB 5061 |
Unemployment insurance tax relief for employers (social cost factor capped, COVID claims not charged)
|
cut | Large businesses | Large businesses | — | 2022-01 | in effect | — | no | — | medium | lawfilesext.leg.wa.gov | No | — | — |
| C-042 | 2021 | ESSB 5272 |
Certain liquor and cannabis license renewal fees waived for 12 months
|
cut | Specific industries | Specific industry: liquor/cannabis licensees | — | 2021-02 | expired | — | no | — | high | dor.wa.gov | No | — | — |
| C-043 | 2021 | SHB 1279 |
Main Street tax credit raised from 50% to 75% with higher caps
|
cut | Small businesses | Small businesses | — | 2021-10 | in effect |
($1M) 2021-23; ($3M) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-044 | 2022 | 2SHB 1988 |
Sales/use tax deferral for clean technology manufacturing, clean fuels and storage
|
cut | Large businesses | Large businesses | — | 2022-07 | in effect |
($3.1M) 2021-23; ($7.2M) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-045 | 2022 | 3SHB 1359 |
Certain liquor license fees temporarily reduced
|
cut | Specific industries | Specific industry: liquor licensees | — | 2022-04 | expired | — | no | — | high | dor.wa.gov | No | — | — |
| C-046 | 2022 | E2SHB 1015 |
New B&O credit for contributions to Equitable Access to Credit Program
|
cut | Specific industries | Specific industry: financial institutions | — | 2023-01 | in effect |
($8M) 2021-23; ($16M) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-047 | 2022 | ESHB 1846 |
Rural data center sales tax exemption expanded and new urban data center exemption
|
cut | Large businesses | Large businesses | — | 2022-06 | in effect |
($5.89M) 2021-23; ($29.85M) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-048 | 2022 | ESHB 1914 |
Motion picture B&O credit caps raised to $15M statewide
|
cut | Specific industries | Specific industry: film | — | 2022-06 | in effect |
($11.5M) 2021-23; ($23M) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-049 | 2022 | ESSB 5714 |
Sales/use tax deferral for solar canopies on large parking lots
|
cut | Large businesses | Large businesses | — | 2022-07 | in effect |
($5.39M) 2021-23; ($17.87M) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-050 | 2022 | ESSB 5974 |
Fare-free ferry, transit (grant condition) rides for youth 18 and under
|
cut | Consumers | Consumers | — | 2022-10 | in effect |
Youth ferry fares ($15.2M) over 10 yrs (OFM)
|
yes |
Fare reduction, not a tax.
|
high | content.govdelivery.com | Yes – same bill |
Same bill
|
I-097;I-098;I-099;I-100;I-101;I-102;I-103;I-104;I-105;I-106;I-107;I-108;I-109;I-110;I-111
|
| C-051 | 2022 | ESSB 5980 |
Small business B&O credit increased; return-filing threshold raised to $125,000
|
cut | Small businesses | Small businesses | — | 2023-01 | in effect |
($13M) 2021-23; ($118.1M) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-052 | 2022 | HB 1732 |
WA Cares long-term care payroll premium (0.58%) delayed 18 months to July 2023; withheld premiums refunded
|
cut | Workers (payroll) | Workers (payroll) | — | 2022-01 | in effect | — | yes |
Delay of a 2019 tax rather than a permanent cut.
|
high | wtwco.com | Linked – separate bill |
Rolls back an earlier increase
|
I-036
|
| C-053 | 2022 | SB 5873 |
Unemployment insurance social cost factor cut (0.5% in 2022, capped 0.7% in 2023) and relief for small employers
|
cut | Small businesses | Small businesses | — | 2022 | in effect | — | no | — | high | cha.wa.gov | No | — | — |
| C-054 | 2023 | 2SHB 1477 |
Working Families Tax Credit eligibility and claim window expanded
|
cut | Workers (payroll) | Low-income workers | — | 2024-01 | in effect | — | no | — | high | dor.wa.gov | No | — | — |
| C-055 | 2023 | E2SSB 5199 |
Newspaper publishers' preferential B&O rate replaced with exemption
|
cut | Specific industries | Specific industry: newspapers | — | 2024-01 | in effect |
($1.6M) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-056 | 2023 | EHB 1812 |
B&O deduction expanded to Medicaid Transformation Project funding
|
cut | Specific industries | Specific industry: health care | — | 2023-07 | in effect |
($10.1M) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-057 | 2023 | ESSB 5447 |
Preferential 0.275% B&O rate and credits for alternative jet fuel
|
cut | Specific industries | Specific industry: aviation fuel | — | 2024-07 | in effect |
($340K) 2025-27
|
no | — | high | dor.wa.gov | No | — | — |
| C-058 | 2023 | HB 1573 |
Dairy, fruit/vegetable and seafood processor B&O exemptions extended to 2035
|
cut | Specific industries | Specific industry: food processing | — | 2023-07 | in effect |
($13.6M) 2025-27
|
no | — | high | dor.wa.gov | No | — | — |
| C-059 | 2023 | SHB 1355 |
Income limits raised for senior/disabled property tax exemption
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2024 | in effect | — | no | — | high | dor.wa.gov | No | — | — |
| C-060 | 2023 | SHB 1431 |
Sales tax exemption for meals provided to senior living residents
|
cut | Consumers | Consumers | — | 2023-07 | in effect |
($2.78M) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-061 | 2023 | SSB 5096 |
B&O credit for converting to employee ownership
|
cut | Small businesses | Small businesses | — | 2024-07 | in effect |
($229K) 2023-25
|
no | — | high | dor.wa.gov | No | — | — |
| C-062 | 2024 | 2EHB 1757 |
Sales/use tax refund (up to $10,000) for farmers on custom/farm management services
|
cut | Specific industries | Specific industry: agriculture | — | 2024-07 | in effect |
($163K) FY25
|
no | — | high | dor.wa.gov | No | — | — |
| C-063 | 2024 | E2SSB 6175 |
Sales/use tax deferral for converting commercial property to affordable housing
|
cut | Specific industries | Specific industry: housing developers | — | 2024-06 | in effect |
($2.15M) 2025-27
|
no | — | high | dor.wa.gov | No | — | — |
| C-064 | 2024 | EHB 2199 |
B&O and public utility tax exemptions for Climate Commitment Act allowance transactions
|
cut | Large businesses | Large businesses | — | 2024-04 | in effect |
($900K) FY25; ($5M) 2025-27
|
no | — | high | dor.wa.gov | No | — | — |
| C-065 | 2024 | ESHB 2482 |
Semiconductor B&O rates and sales tax exemption extended to 2034
|
cut | Specific industries | Specific industry: semiconductors | — | 2024-03 | in effect | — | no | — | high | dor.wa.gov | No | — | — |
| C-066 | 2024 | ESSB 6038 |
Child care B&O exemption expanded
|
cut | Small businesses | Small businesses | — | 2024-10 | in effect |
($360K) FY25; ($1.14M) 2025-27
|
no | — | high | dor.wa.gov | No | — | — |
| C-067 | 2024 | HB 1976 |
Larger Commerce building-performance incentives, raising public utility tax credits
|
cut | Specific industries | Specific industry: utilities | — | 2024-06 | in effect |
($13.87M) FY25; ($33.46M) 2025-27
|
no | — | high | dor.wa.gov | No | — | — |
| C-068 | 2024 | HB 2375 |
Accessory dwelling unit included in residence for senior/disability property tax relief
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2025 | in effect | — | no | — | high | dor.wa.gov | No | — | — |
| C-069 | 2024 | SB 6238 |
Income/value thresholds raised for veteran widow(er) property tax exemption
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2025 | in effect | — | no | — | high | dor.wa.gov | No | — | — |
| C-070 | 2025 | HB 1094 |
Property tax exemption for nonprofit property used for social services
|
cut | Other | Nonprofits | — | 2026 | in effect | — | no | — | medium | dor.wa.gov | No | — | — |
| C-071 | 2025 | HB 1106 |
Disabled veteran property tax exemption threshold lowered from 80% to 40% disability
|
cut | Homeowners / property buyers | Disabled veterans (homeowners) | — | 2027 | in effect | — | no | — | medium | dor.wa.gov | No | — | — |
| C-072 | 2025 | HB 1791 |
REET exemption for sales of space in affordable housing developments to nonprofits for community purposes
|
cut | Other | Nonprofits | — | 2026-01 | in effect |
($24K) 2025-27
|
no | — | high | dor.wa.gov | No | — | — |
| C-073 | 2025 | SB 5529 |
Local option property tax exemption for ADUs rented to low-income households
|
cut | Homeowners / property buyers | Homeowners/property owners | — | 2026 | in effect | — | yes |
Local option
|
medium | dor.wa.gov | No | — | — |
| C-074 | 2025 | SB 5682 |
Customized employment training B&O credit extended
|
cut | Workers (payroll) | Businesses training workers | — | 2025-07 | in effect |
($66K) 2025-27
|
no | — | high | dor.wa.gov | No | — | — |
| C-075 | 2025 | SB 5801 |
New sales/use tax exemption for zero-emission buses bought by transit agencies and tribes
|
cut | Other | Transit agencies/tribes | — | 2025-07 | in effect |
($11.8M) GF 2025-27
|
no | — | high | dor.wa.gov | Yes – same bill |
Same bill
|
I-174;I-175;I-176;I-177;I-178;I-179;I-180;I-181;I-182;I-183;I-184;I-185;I-186;I-187;I-188;I-189;I-190;I-191;I-192;I-193;I-194;I-195;I-196
|
| C-076 | 2025 | SB 5813 |
Estate tax exclusion raised from $2.193M to $3M (indexed)
|
cut | High earners / wealthy | Estates/heirs | — | 2025-07 | in effect | — | no |
2026 ESB 6347 kept the $3M exclusion but effectively froze its inflation indexing
|
high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill
|
I-197;I-198
|
| C-077 | 2025 | SB 5813 |
Farm estate deduction extended to non-family heirs who materially participated in the farm
|
cut | High earners / wealthy | Farm estates | — | 2025-07 | in effect | — | no | — | medium | researchcouncil.org | Yes – same bill |
Same bill
|
I-197;I-198
|
| C-078 | 2025 | SB 5813 |
Qualifying family-owned business estate deduction raised from $2.5M to $3M
|
cut | High earners / wealthy | Estates of family business owners | — | 2025-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill
|
I-197;I-198
|
| C-079 | 2025 | SB 5814 |
New exclusion from digital automated services tax for telehealth/telemedicine
|
cut | Other | Health care providers/patients | — | 2025-10 | in effect | — | no | — | medium | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill
|
I-199;I-200;I-201;I-202;I-203;I-204;I-205;I-206;I-207
|
| C-080 | 2026 | E2SHB 1974 |
Property tax exemption (with PILT option) for land bank authority property
|
cut | Local option (voters/councils decide) | Local governments/nonprofits | — | 2026-06 | in effect |
Indeterminate
|
no | — | high | dor.wa.gov | No | — | — |
| C-081 | 2026 | E2SSB 6027 |
New property tax exemption for nonprofit emergency housing
|
cut | Other | Nonprofits | — | 2026-06 | in effect |
Indeterminate
|
no | — | high | dor.wa.gov | No | — | — |
| C-082 | 2026 | ESSB 5252 / HB 2431 |
Assembly hall property tax exemption expanded (all acreage; fundraising-use limit 15 to 50 days)
|
cut | Other | Nonprofits | — | 2027 | in effect |
Indeterminate
|
no | — | high | dor.wa.gov | No | — | — |
| C-083 | 2026 | HB 1983 |
Preferential 1.28% REET rate for certain timberland sales to governments
|
cut | Specific industries | Specific industry: forest landowners | — | 2026-06 | in effect |
-$60K GF 2025-27; -$136K 2027-29
|
no | — | high | dor.wa.gov | No | — | — |
| C-084 | 2026 | HB 2248 |
$5 fee for trademark certificate issued to an assignee eliminated
|
cut | Businesses generally | Businesses | — | 2026-06 | in effect | — | no | — | medium | lawfilesext.leg.wa.gov | No | — | — |
| C-085 | 2026 | HB 2487 |
Annuity consideration exempt from B&O; insurers exempt from workforce education investment surcharge and insurance-heavy groups capped at $25M (retroactive to 2022)
|
cut | Specific industries | Specific industry: insurers | — | 2026-06 | in effect |
Included in net +$17.3M/+$36.6M bill figure
|
no | — | high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill
|
I-217
|
| C-086 | 2026 | HB 2610 |
Nonprofit property tax exemption kept when property is loaned/rented/transferred to another qualifying nonprofit
|
cut | Other | Nonprofits | — | 2027 | in effect |
$0
|
no | — | high | dor.wa.gov | No | — | — |
| C-087 | 2026 | HB 2711 |
$5 reduced-fee identicard for people 70+ who surrender a driver's license
|
cut | Other | Seniors | — | 2028-01 | pending | — | no | — | medium | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill
|
I-220;I-221;I-222;I-223;I-224
|
| C-088 | 2026 | HB 2711 |
10% luxury tax on noncommercial aircraft over $500,000 (2025 SB 5801, due Apr 1, 2026) repealed before taking effect
|
cut | High earners / wealthy | High earners | — | 2026-03 | in effect | — | no | — | high | ballardspahr.com | Yes – same bill |
Same bill; Rolls back an earlier increase
|
I-220;I-221;I-222;I-223;I-224;I-183
|
| C-089 | 2026 | HB 2711 |
Motor homes temporarily exempt from 8% luxury vehicle tax (July-Dec 2026); tribal member and nonresident exemptions extended to luxury tax; dealer penalty/interest waiver
|
cut | High earners / wealthy | High earners | — | 2026-07 | in effect | — | no | — | medium | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill
|
I-220;I-221;I-222;I-223;I-224
|
| C-090 | 2026 | SB 6113 |
New exclusions from 2025 services sales tax (school classes, youth camps, religious-premises presentations, performances, one-on-one instruction; direct hires/paymaster excluded from staffing) and grace period for pre-existing contracts to Mar 31, 2026
|
cut | Businesses generally | Businesses | — | 2025-10 (retroactive) | in effect |
DOR: $0
|
no | — | medium | taxnews.ey.com | Yes – same bill |
Same bill
|
I-225;I-226
|
| C-091 | 2026 | SB 6162 |
Senior/disabled/veteran property tax exemption expanded (higher income thresholds, larger exempt value, new deductions), ~30,000 more eligible; state levy rate set at $2.075355
|
cut | Other | Seniors | — | 2027 | pending |
Fiscal note: local revenue -$4.6M FY27, -$8.8M FY28; ~$200M/yr shifted to other taxpayers (Center Square)
|
yes |
Revenue-neutral under levy limits: relief for seniors is shifted onto other property owners
|
medium | thecentersquare.com | No | — | — |
| C-092 | 2026 | SB 6228 |
New 0.138% preferential B&O rate for critical access pharmacies' retail sales
|
cut | Specific industries | Specific industry: rural pharmacies | — | 2027-01 | pending | — | no | — | high | taxnews.ey.com | Yes – same bill |
Same bill
|
I-227
|
| C-093 | 2026 | SB 6244 |
Hazardous substance tax exemption for warehoused agricultural crop protection products extended from 2028 to 2038
|
cut | Specific industries | Specific industry: agriculture | — | 2028 | in effect |
-$240K MTCA capital 2027-29
|
no | — | high | dor.wa.gov | No | — | — |
| C-094 | 2026 | SB 6346 |
B&O filing threshold raised from $125,000 to $250,000
|
cut | Small businesses | Small businesses | — | 2029-01 | pending (court/ballot) | — | no |
Contingent on income tax surviving court challenge (bill void if income tax invalidated); I-645 repeal on Nov 2026 ballot
|
high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill; Contingent on the income tax surviving
|
I-229
|
| C-095 | 2026 | SB 6346 |
Hospitals, licensed health care providers and prescription drug resellers exempted from 2025 0.5% B&O surcharge on businesses with over $250M WA taxable income
|
cut | Specific industries | Specific industry: health care | — | 2029-01 | pending (court/ballot) | — | no |
Contingent on income tax surviving court challenge (bill void if income tax invalidated); I-645 repeal on Nov 2026 ballot
|
high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill; Contingent on the income tax surviving
|
I-229
|
| C-096 | 2026 | SB 6346 |
Libraries, K-12 schools and educational service districts exempt from sales tax on newly taxable services (IT, website, live presentations, security, staffing, custom software)
|
cut | Other | Public schools/libraries | — | 2026-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill
|
I-229
|
| C-097 | 2026 | SB 6346 |
Live presentation tax narrowed: before/after-school care, nonprofit presentations, performance-incidental instruction, one-on-one instruction and music lessons excluded
|
cut | Consumers | Consumers | — | 2026-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill
|
I-229
|
| C-098 | 2026 | SB 6346 |
Repeals 2025 (SB 5814) sales tax on IT training and technical support (advertising stays taxable)
|
cut | Businesses generally | Businesses | — | 2029-01 | pending (court/ballot) | — | no |
Contingent on income tax surviving court challenge (bill void if income tax invalidated); I-645 repeal on Nov 2026 ballot
|
high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill; Rolls back an earlier increase; Contingent on the income tax surviving
|
I-229;I-201
|
| C-099 | 2026 | SB 6346 |
Repeals 2025 (SB 5814) sales tax on custom software and customization (advertising stays taxable)
|
cut | Businesses generally | Businesses | — | 2029-01 | pending (court/ballot) | — | no |
Contingent on income tax surviving court challenge (bill void if income tax invalidated); I-645 repeal on Nov 2026 ballot
|
high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill; Rolls back an earlier increase; Contingent on the income tax surviving
|
I-229;I-203
|
| C-100 | 2026 | SB 6346 |
Repeals 2025 (SB 5814) sales tax on custom website development (advertising stays taxable)
|
cut | Businesses generally | Businesses | — | 2029-01 | pending (court/ballot) | — | no |
Contingent on income tax surviving court challenge (bill void if income tax invalidated); I-645 repeal on Nov 2026 ballot
|
high | lawfilesext.leg.wa.gov | Yes – same bill |
Same bill; Rolls back an earlier increase; Contingent on the income tax surviving
|
I-229;I-204
|
18 field definitions
| Field | Type | Meaning | Units | Value type |
|---|---|---|---|---|
id |
string | Stable row identifier (I-### for increases, C-### for cuts), assigned by sorting rows by session year, bill and description. | — | derived |
session_year |
integer | Legislative session year in which the change was enacted (includes special sessions of that year). | year | observed |
bill |
string | Bill number as enacted (e.g., ESSB 5801). Some rows name two bills when they enacted the same change. | — | observed |
change |
string | Plain-language description of this one change, written by the curator from the cited source. | — | derived |
change_type |
string | Category: new tax; rate increase; base expansion / exemption removed; payroll premium; new fee; fee increase; local authority; cut. | — | derived |
who_pays_group |
string | Editorial grouping of who directly pays (about a dozen groups). | — | derived |
who_pays_detail |
string | Who directly pays or benefits, as described by the curator. | — | derived |
likely_passed_on_to |
string | Who may ultimately bear the cost, where suggested by the source or ordinary economics. Empty when not assessed. | — | estimated |
effective |
string | Effective date as YYYY or YYYY-MM. | date (YYYY or YYYY-MM) | observed |
status |
string | Status as of 2026-10-11: in effect; pending; pending (court/ballot); partly rolled back; rolled back 2026; repealed; expired; struck down. | — | derived |
revenue_estimate_as_stated |
string | Revenue estimate copied as written in the source, with its period. Periods differ; values are not comparable or summable. Empty when the source gives none. | — | estimated |
debatable |
string | 'yes' if a fair critic could argue the row is not a tax increase (or for cuts, not real relief); otherwise 'no'. | — | derived |
debatable_reason_or_notes |
string | Why the row is marked debatable, plus other notes (rollbacks, contingencies). Empty when none. | — | derived |
confidence |
string | high: an official source states the change directly; medium: secondary sources or inference; low: thin support. | — | derived |
source_url |
string | Main source for this row (row-level lineage). Many rows cite bill reports or session laws not listed among the dataset-level sources. | — | observed |
packaged_with_increase |
string | 'Yes – same bill', 'Linked – separate bill', or 'No'. | — | derived |
relationship |
string | Semicolon-separated detail: Same bill; Rolls back an earlier increase; Part of an earlier deal (separate bill); Contingent on the income tax surviving. Empty when none. | — | derived |
related_increase_ids |
string | Semicolon-separated id values from increases.csv that this cut is tied to. Empty when none. | — | derived |
