Requiring Washington state's participation in the federal tax credit program for contributions of individuals to scholarship granting organizations.

This bill requires Washington state to formally join a federal tax credit program that incentivizes individual donations to organizations providing school scholarships. It directs the state's Department of Revenue to annually notify federal and state officials of Washington's participation, with the first notification due by April 1, 2026. The law applies to Washington residents who contribute to scholarship-granting organizations and ensures the state meets federal requirements to access these tax credits. Key provisions include annual renewal notices and rules designed to maximize the state's use of the available federal tax credits. The bill takes effect immediately to enable timely participation in the program.