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WA HB1355

Bill

Status

Passed

4/22/2025

Primary Sponsor

April Berg

Click for details

Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Increases revenue-sharing percentages for federally recognized tribes that complete qualified capital investments, raising the share of state sales and use tax from 60% to 100% for new development transactions and from 50% to 100% for non-new development transactions

  • Requires the governor to verify that a tribe's qualified capital investment is substantially proportionate to the tribe's estimated tax revenue under the compact compared to other tribal compacts

  • Tribes continue to receive 100% of certain state business and occupation tax revenues plus the first $500,000 annually of state sales and use tax regardless of capital investment status

  • Department of Revenue may begin administering these provisions on or after July 1, 2027, with the changes applying to compacts or amendments with effective dates on or after January 1, 2028

  • Local taxes authorized under existing state law are not limited, restricted, or affected by this act

Legislative Description

Modifying retail taxes compacts between the state of Washington and federally recognized tribes located in Washington state by increasing the revenue-sharing percentages when a compacting tribe has completed a qualified capital investment.

Last Action

Effective date 7/27/2025.

4/22/2025

Committee Referrals

Rules4/4/2025
Ways & Means3/24/2025
Rules2/5/2025
Finance1/17/2025

Full Bill Text

No bill text available