Tax Preferences - Exemptions, Credits, Deductions, Deferrals, Etc.: Washington bills, 2025 and 2026
Legislative staff filed 162 measures from the 2025-26 session under Tax Preferences - Exemptions, Credits, Deductions, Deferrals, Etc.. Each one is listed below with the description staff wrote for it, and measures with a page of their own are linked.
- HB 1004 · Property tax, increasing personal exemption
- HB 1016 · B & O tax, credits for employing veterans and active-duty spouses
- HB 1019 · B & O tax, credit for expenditures by certain qualifying farmers
- HB 1040 · Property tax, exempting certain rental amounts from combined disposable income
- HB 1043 · B & O tax, extending the commute trip reduction tax credit
- HB 1047 · Sales tax, exemption for equipment for rural county fire districts
- HB 1058 · B & O tax, credits for certain railroad expenditures and donations
- HB 1060 · B & O tax, requirements for claims of exemption for newspapers and publishers of digital content
- HB 1084 · Hazardous substances, exemption for unleaded aircraft fuel
- HB 1094 · Property, exempting non-profit owned property loaned or leased for certain social services
- HB 1106 · Property, adjusting veterans' disability threshold for exemption
- HB 1115 · B & O, exempting document recording surcharges remitted to county by escrow agent services
- HB 1140 · B & O, credit for contributions to the empowerED scholarship program
- HB 1148 · Sales/use, exempting youth athletic facilities
- HB 1165 · Property, expanding exemption via income threshold modifications for certain persons
- HB 1206 · Property, authorizing multifamily tax exemption program for all counties and removing size constraint
- HB 1210 · Property, allowing extensions of exemption for clean energy transformation businesses
- HB 1261 · Property, clarifying agricultural land use
- HB 1277 · Sales/use, exemption for medical equipment and supplies for critical access hospitals
- HB 1284 · B & O, eliminating investment income deduction
- HB 1307 · Sales/use tax, exemption for products for young children
- HB 1318 · Sales/use tax, exemption for diapers
- HB 1340 · Sales/use, exemption for prepared food
- HB 1384 · Stamp taxes, tax exemption for wineries selling less than 20,000 gallons
- HB 1491 · Property, exemption for transit-oriented development
- HB 1494 · Property, modifying exemption for multiple-unit dwellings
- HB 1525 · Sales/use, exemption for motor vehicle sales to tribe or tribal member
- HB 1564 · B & O, credit for employer child care assistance
- HB 1569 · Tax exemption transparency and accountability act, restricting new and existing discretionary tax expenditures
- HB 1601 · Capital gains, deduction for losses of crime victims
- HB 1607 · B & O, recycling refund program deductions
- HB 1614 · Capital gains, credit for sales also subject to B & O tax
- HB 1703 · B & O, credit for past payments for certain horse racing purposes
- HB 1717 · Sales/use, local, remittance for qualifying affordable housing projects
- HB 1751 · Sales/use, exempting course materials for higher education
- HB 1791 · Excise, real estate sales, exempting sales for certain purposes including affordable housing and community purposes
- HB 1804 · Public utility, community solar project remittances
- HB 1844 · Excise, deferrals for investment projects, alternative jet fuel including fueling infrastructure
- HB 1847 · Excise, leasehold, exemption for distributed energy priorities
- HB 1859 · Sales/use, exemption for affordable housing owned by religious organizations
- HB 1871 · Public utilities, credit for battery incentive program for qualified light and power businesses
- HB 1883 · B & O, reporting requirements for customized employment training program credits and expiration date
- HB 1895 · B & O, credit for educational assistance for employees
- HB 1901 · B & O, exemption for mattress producer responsibility organizations
- HB 1913 · Public utility, repealing credit for light and power and gas distribution businesses
- HB 1924 · Sales/use, manufacturing and green manufacturing facility construction
- HB 1940 · B & O, temporary exemption for businesses formed under cannabis social equity program
- HB 1960 · Property, exempting personal property for certain renewable energy facilities
- HB 1965 · B & O, repealing exemption for metal bullion and monetized bullion
- HB 1974 · Property, exemption for nonprofit entities operating a land bank authority
- HB 1993 · B & O, exempting child care providers
- HB 1995 · Repealing numerous tax preferences
- HB 1998 · B & O, clarifying investment income deduction
- HB 2024 · Property, exemption for primary residence
- HB 2025 · Sales/use, increasing working families tax credit for certain renters
- HB 2037 · B & O, limited exemption for certain cannabis businesses
- HB 2066 · Sales/use, suspension for back-to-school shopping holiday
- HB 2093 · B & O, exempting sales of precious metals and bullion
- HB 2101 · Sales/use, exemption for live presentations
- HB 2115 · B & O, restoring exemption for metal bullion and monetized bullion
- HB 2121 · B & O, exempting certain services for non-profits and educational institution
- HB 2126 · Fuel tax exemption for school buses
- HB 2133 · Property, making permanent exemption for senior citizen centers
- HB 2135 · Sales/use, modifying adaptive housing remittance
- HB 2140 · Property, exempting certain agriculture-classified land from additional taxes
- HB 2175 · Sales/use, nonprofits exempted for free durable medical equipment
- HB 2187 · B & O and public utility, pilot program for credit for child care payments by employers
- HB 2208 · B & O, exempting health care continuing education classes
- HB 2224 · Fire protection district formation modifications
- HB 2227 · Excise, real estate sales, modifying self-help housing as ownership housing
- HB 2290 · Sales/use, exemption for schools and school districts
- HB 2297 · Various taxes, exempted for grocery stores in underserved communities
- HB 2367 · Sales/use, electric generation facility exemption repealed
- HB 2398 · B & O, credit for providing maritime trade educational assistance to certain small business employees
- HB 2431 · Property, allowable fundraising limit for nonprofits extended
- HB 2444 · State participation in tax credit program established by federal legislation enacted as P.L. 119-21
- HB 2487 · B & O, exemption for certain premiums already taxed for insurers
- HB 2502 · B & O and sale/use, various exemptions to state but not local taxes
- HB 2608 · Property, targeted urban areas exemption for nuclear facilities
- HB 2610 · Property, nonprofit housing providers exemption continuity
- HB 2638 · Property, spousal survivor exemption for certain officers and firefighters
- HB 2650 · Underdeveloped urban land redevelopment deferral, conditional certificate approval
- HB 2655 · Sales/use, exemption for construction and equipment for qualifying data centers
- HB 2673 · Property, affordable housing exemption for social housing agencies
- HB 2697 · Property, historic preservation special valuation expanded
- HB 2707 · B & O, exemption for warehousing and reselling of prescription drugs repealed
- HB 2708 · Sales/use, data center exemption repealed for those that qualify through refurbishment
- HB 2716 · Utility, credit for low-income home energy assistance
- HB 2723 · Sales/use and utility, various preferences to expire
- HB 2730 · JLARC review to consider extending aerospace tax incentives of 2013 3rd sp.s. c 2
- HB 2742 · Sales/use, tax holiday over Thanksgiving weekend
- HJR 4200 · Property taxes, personal, raising exemption limit
- HJR 4204 · Property, allowing exemption for principal place of residence
- SB 5020 · Property tax, exemption for real property owned by persons age 75 or older
- SB 5024 · Stamp taxes, tax exemption on first 20,000 gallons of wine or cider by winery
- SB 5054 · Stamp taxes, tax exemption for wineries selling less than 20,000 gallons
- SB 5063 · B & O tax, credits for certain railroad expenditures and donations
- SB 5070 · State taxes, prohibiting interchange fess on taxes merchants collect for the state
- SB 5092 · Sales/use, providing exemption for qualifying farm equipment
- SB 5111 · B & O, exempting document recording surcharges remitted to county by escrow agent services
- SB 5216 · B & O, credit for qualifying light and power businesses contributing to renewable energy
- SB 5252 · Property tax, removing size limit for nonprofit public assembly halls and meeting places
- SB 5259 · Sales/use, exempting bait used in commercial fishing
- SB 5289 · Sales/use tax, remittances for purchases of qualifying farm machinery and equipment
- SB 5314 · Capital gains, credit for sales also subject to B & O tax
- SB 5340 · Sales/use tax, exemption for food, bottled water, and clothing
- SB 5341 · Sales/use tax, exemption for products for young children
- SB 5383 · Sales/use, exemption for labor and services for salmon recovery projects
- SB 5398 · Property, exemptions for veterans with disabilities
- SB 5411 · B & O, including Pilates and gymnastics among certain athletic activities
- SB 5458 · B & O tax, requirements for claims of exemption for newspapers and publishers of digital content
- SB 5479 · Property, clarifying agritourism activity and land use
- SB 5502 · B & O, recycling refund program deductions
- SB 5516 · Property, modifying definition of community center
- SB 5529 · Property, removing population threshold for accessory dwelling unit exemption
- SB 5553 · Excise, expanding sales/use deferral for property conversion to include new multifamily construction
- SB 5591 · Sales/use, remittance for qualifying affordable housing projects
- SB 5601 · Excise, deferrals for investment projects, alternative jet fuel including fueling infrastructure
- SB 5604 · Impact fees, reducing for certain transit-oriented development areas
- SB 5610 · B & O, credit for past payments for certain horse racing purposes
- SB 5634 · Public utility, community solar project remittances
- SB 5647 · Excise, real estate sales, modifying self-help housing as ownership housing
- SB 5673 · Sales/use, manufacturing and green manufacturing facility construction
- SB 5674 · Property, exemption for manufacturing facilities for limited period varying by facility type
- SB 5675 · B & O, exemption for manufacturing and green manufacturing facilities
- SB 5679 · Property, authorizing multifamily tax exemption program for all counties and removing size constraint
- SB 5682 · B & O, reporting requirements for customized employment training program credits and expiration date
- SB 5697 · Property, exempting non-profit owned property loaned or leased for certain social services
- SB 5725 · Leasehold excise, exemption for community and technical college land used for affordable housing
- SB 5727 · Public utilities, credit for battery incentive program for qualified light and power businesses
- SB 5755 · Property, exemption for commercial conversion to multi-unit housing
- SB 5770 · Property, exemption for primary residence
- SB 5771 · Sales/use, increasing working families tax credit for certain renters
- SB 5774 · B & O, clarifying investment income deduction
- SB 5776 · B & O, credit for builders of American dream homes
- SB 5794 · Review process, adopting recommendations and modifying preferences
- SB 5884 · Sales/use, residential target areas for underutilized property deferral
- SB 5885 · Sales/use, modifying deferrals for conversion to include property owned by religious organizations
- SB 5894 · B & O, restoring exemption for metal bullion and monetized bullion
- SB 5932 · B & O and public utility, incentives for alternative jet fuel manufacturing
- SB 5949 · B & O, exemption for certain premiums already taxed for insurers
- SB 5970 · Property, multipurpose senior citizen centers exemption expiration date removed
- SB 5983 · Property, exempting certain agriculture-classified land from additional taxes
- SB 5986 · Property, disability exemption for qualifying tenants
- SB 6006 · B & O, exemption from retail sales definition for certain food distribution organizations
- SB 6012 · B & O, exemption for certain sales to schools
- SB 6150 · B & O and property, exemption within impact area of Fairfax bridge closure
- SB 6172 · Sales/use, electric generation facility exemption repealed
- SB 6201 · Property and real estate sale excise, affordable housing exemption for social housing agencies
- SB 6214 · Property and excise, real estate sales, land bank authorities
- SB 6220 · Property, nonprofit housing providers exemption continuity
- SB 6231 · Sales/use, data center exemption expiration moved up
- SB 6256 · Property, exemption for nonprofit owned property during renovations
- SB 6283 · Sales/use, sale of qualifying farm equipment to an eligible farmer
- SB 6295 · Homestead exemption and renter's credit established in new Title
- SB 6297 · Sales/use, exempting temporary staffing services for nonprofit behavioral health entities
- SB 6316 · Property, homestead exemption based on age, disability, and veteran status
- SB 6327 · Sales/use, diapers
- SB 6343 · Destroyed property and excise, sales/use, eligible flood restoration projects
- SB 6349 · B & O, exemption for fundraising activities of nonprofit organizations that manage interscholastic programs
- SB 6351 · B & O, live presentations exemption for certain care programs and classes
- SJR 8203 · Property, allowing exemption for principal place of residence
All topics · All 2025-26 Washington State bills
Source: the Washington State Legislature’s Topical Index. OlympiaTrack is an independent bill-tracking service and is not affiliated with the Legislature.