WA HB1214

Expands Washington's working families' tax credit eligibility to include individuals aged 18 and older who would otherwise qualify for the federal Earned Income Tax Credit (EITC) but fail to meet the federal age requirement

Maintains existing refund amounts: $300 for no qualifying children, $600 for one child, $900 for two children, and $1,200 for three or more qualifying children

Requires applicants to be Washington residents for at least 183 days, file a federal income tax return, and have paid state sales or use tax

Updates the tax preference performance statement to include the 2025 amendments, with Joint Legislative Audit and Review Committee reviews scheduled for 2028 and every 10 years thereafter

Takes effect January 1, 2026