WA HB1095

Counties and cities may impose a 0.10% local sales and use tax credited against the state sales tax, with proceeds dedicated to law enforcement recruitment and retention

At least 50% of tax revenue must fund attracting and retaining commissioned law enforcement officers; the remainder may be used for broader criminal justice purposes including domestic violence services

Implementation is phased by population: jurisdictions with 50,000 or fewer residents may impose the tax by January 1, 2026; those with 50,000-175,000 by January 1, 2027; all jurisdictions by January 1, 2028

The Department of Revenue will collect the tax at no cost to local governments, with city taxes credited against any county tax imposed in the same area

Removes a previous requirement that local law enforcement agencies reimburse 25% of basic training costs to the Criminal Justice Training Commission