WA HB2655

Retail sales and use tax exemption for eligible server equipment, power infrastructure, and installation labor at new computer data centers in counties east of the Cascades bordering another state with population of at least 500,000 (targeting Spokane County)

Eligible data centers must have construction commence between July 1, 2026 and July 1, 2035, with at least 20,000 square feet dedicated to working servers and minimum 100,000 combined square feet total

Employment requirements: qualifying businesses must create minimum 35 family wage positions (or 3 per 20,000 sq ft) within six years, paying at least 125% of county per capita income with employer-provided health insurance

Data centers must obtain green building certification (LEED, Energy Star, BREEAM, or equivalent) within three years of operation; failure triggers tax repayment plus 10% penalty

New exemption certificates available until July 1, 2036; all exemptions expire July 1, 2048; construction must use community workforce agreements or project labor agreements with prevailing wages