WA SB5768

Expands Washington's Working Families' Tax Credit eligibility to include individuals age 18 and older who do not meet the federal Earned Income Tax Credit age requirement (currently 25-64 for those without qualifying children)

Maintains existing refund amounts: $300 for no qualifying children, $600 for one child, $900 for two children, and $1,200 for three or more children, with annual inflation adjustments

Requires applicants to file a federal income tax return, be a Washington resident for at least 183 days, and have paid retail sales or use tax

Takes effect January 1, 2026, contingent on specific funding being provided in the omnibus appropriations act by June 30, 2025

Updates the tax preference performance statement to include this expansion, with joint legislative audit and review committee reviews scheduled for 2028 and every 10 years thereafter