WA HB2080

Prohibits Washington state from assessing any excise tax that targets a single individual, business, or entity, or a group of individuals affiliated with one business or entity

Applies to taxes with either the intent or effect of singling out a specific taxpayer, regardless of how the tax is structured

Explicitly references the "Tesla tax" in the bill title, responding to perceived targeted taxation of specific companies or their affiliates

Defines "business" broadly to include sole proprietorships, corporations, partnerships, and other legal entities

Legislative findings state that tax policy should not be used to punish individuals or businesses based on political positions, speech, or other constitutionally protected activities