WA HB2297

Cities and counties may establish "underserved community zones" based on low-income, low-access, or health-disadvantaged criteria and provide 30-year property tax exemptions for existing, rehabilitated, or newly constructed grocery stores in those zones

Grocery stores in designated underserved community zones qualify for a B&O tax credit equal to 0.029% of gross income, capped at $5 million statewide annually

Locally owned, employee-owned, union-run, or cultural grocery stores (40%+ culturally relevant food sales) operating in underserved community zones are fully exempt from B&O tax

Exempts grocery stores, farmers markets, and other food retailers from sales tax on security and investigation services purchased for their businesses

Urban counties may designate up to 10 underserved community zones, rural counties up to 5, and frontier counties up to 3; all tax incentives expire January 1, 2037