WA SB5791

Increases the Business & Occupation (B&O) tax rate for service and other business activities from 1.75% to 1.8%, effective October 1, 2025

Raises the percentage of revenues from this tax category deposited into the workforce education investment account from 14.3% to 16.67%

Maintains the lower 1.5% tax rate for businesses with gross income under $1 million, those subject to certain surcharges, and hospitals

Amends RCW 82.04.290, which governs B&O tax rates for various business activities in Washington State