WA HB1994

Counties may impose an excise tax on industrial-scale renewable energy facilities (50+ megawatts) if approved by majority voter approval at a special or general election

Solar facility tax rates: $4,000/megawatt for facilities operational by December 31, 2026; $4,500/megawatt for those operational January 1, 2027 or later

Wind facility tax rates vary by age: $800/megawatt (pre-2005), $2,900/megawatt (2005-2019), $6,000/megawatt (2020-2026), $6,300/megawatt (2027 onward)

Battery energy storage facilities taxed at $1,500 per megawatt hour, with all rates adjusted annually for inflation beginning January 1, 2026

Tax expires after 30 years and must be resubmitted to voters for continuation; act takes effect immediately as emergency legislation