WA HB1019

Creates a 25% tax credit against business and occupation taxes for qualified farmers' purchases of new equipment, infrastructure, seed, seedlings, spores, animal feed, and amendments, effective January 1, 2026

Eligibility requires farmers to either receive grant funds from the Washington State Conservation Commission (directly or through conservation districts) or participate in a state conservation program

Unused credits may be carried forward for up to two succeeding calendar years, but no refunds are allowed in place of credits

No application is required to claim the credit, though claimants must maintain records documenting grant funds received and program participation

Tax preference expires January 1, 2036, with legislative intent to extend if review shows increased farmer participation in conservation programs