House Bill 2081 modifies Washington's business and occupation (B&O) tax structure, affecting various businesses operating in the state. It increases B&O tax rates for several business activities, including extraction, manufacturing, retail sales, and digital goods. The bill also establishes a temporary B&O tax surcharge for large companies with annual revenues exceeding $250 million. Additionally, it clarifies the B&O tax deduction available for certain business investments.
HB 1296, "Promoting a safe and supportive public education system," enacts new requirements for public schools, charter schools, and state-tribal education compact schools in Washington. The bill prioritizes student safety, access to education free of discrimination, and privacy within the school system. It expands protected characteristics to include ethnicity, gender expression, gender identity, homelessness, immigration or citizenship status, and neurodivergence in anti-discrimination policies. Furthermore, the bill mandates that schools develop and share a "Statement of Student Rights" through educational and promotional materials, including civics education, to inform students of their entitlements.
Senate Bill 5794 aims to improve how tax preferences are managed in Washington state. It implements recommendations from the state's tax preference performance review process, which evaluates the effectiveness of existing tax exemptions. The bill eliminates several tax preferences identified as obsolete or unused and clarifies the legislative intent behind others. This includes updating specific tax code sections and modifying effective or expiration dates for certain industries, such as manufacturing of seafood and dairy products.
Senate Bill 5217 expands pregnancy-related accommodations for employees in Washington state, now applying to nearly all employers. It defines "pregnancy" to include related health conditions and the need to express breast milk, requiring employers to provide reasonable accommodations like flexible breaks, modified schedules, and assistance with manual labor. The bill prohibits employers from taking adverse action against employees requesting these accommodations and mandates paid break time for expressing breast milk for up to two years after childbirth. Additionally, it allows individuals with an infant under 12 months old to be excused from or delay jury service.
Senate Bill 5412 provides financial tools for Washington school districts facing severe financial difficulties, specifically those in "binding conditions" or under "enhanced financial oversight." It allows these districts to take temporary, interest-free loans from their capital projects funds, which must be repaid within one year and not detriment existing projects. Additionally, districts in binding conditions may request authorization from the Superintendent of Public Instruction to sell real property. Proceeds from such sales must be used to restore financial stability or fund an authorized interfund loan, with this authorization limited to once every ten years.
Senate Bill 5677 updates the requirements for associate development organizations (ADOs) that contract with the state of Washington. It mandates that these organizations provide detailed annual performance reports, including their impact on employment and economic development, which must be submitted to a common web-based system. The bill establishes a process for the state department to agree on performance targets with ADOs and requires remediation plans for those that fail to meet these targets. Organizations that do not show progress on remediation plans may face a one-year termination of state contracts and funding. Additionally, it clarifies the funding allocation schedules for ADOs in both urban and rural counties.
SB 5161 establishes the transportation budget for Washington State for the 2025-2027 fiscal biennium, allocating funds to various state agencies for infrastructure and services. It appropriates specific amounts from designated accounts to cover employee compensation, capital projects, and operational expenses across multiple state departments. Key provisions include funding for road maintenance and programs designed to increase opportunities for women and minority-owned businesses in the transportation sector. Additionally, the bill funds a tribal electric boat grant program and supports a sustainable aviation fuel institute.
Senate Bill 5802 rebalances how state funds are transferred to support transportation and public works projects. The bill amends existing laws to modify the amounts and durations of transfers from the state's general fund and the public works assistance account. Specifically, it adjusts financial contributions to the connecting Washington account, the move ahead WA flexible account, and the Tacoma Narrows toll bridge account. These changes generally reduce or shorten the periods for these transfers, directly affecting the financial allocations for various state transportation initiatives.
Senate Bill 5219 concerns partial confinement eligibility and alignment for incarcerated individuals in Washington state. The bill aims to streamline and align the participation timelines for various partial confinement programs. This change is intended to ensure that individuals can engage in programs best suited for their specific rehabilitative needs, supporting their rehabilitation and efforts to reduce reoffending. It amends several state laws, including definitions related to confinement programs.
SB 5813 aims to increase funding for public education, child care, early learning, and higher education by modifying the state's capital gains and estate taxes. Beginning January 1, 2025, an additional excise tax of 2.90 percent will be imposed on an individual's Washington capital gains that exceed $1,000,000. For the estate tax, the bill increases the applicable exclusion amount to $3,000,000 for estates of decedents dying on or after July 1, 2025. It also creates a more progressive rate structure for the estate tax by increasing the top tier rates up to 35 percent, with all revenues dedicated to the education legacy trust account.
Senate Bill 5408 amends existing law to allow for corrections to wage and salary disclosures by employers with 15 or more employees. The bill requires these employers to include wage scales, salary ranges, or fixed amounts, along with a general description of benefits, in job postings and provide this information for internal transfers or promotions upon request. A key provision allows employers, until July 27, 2027, to correct a non-compliant posting within five business days of receiving written notice to avoid penalties. Job applicants or employees may pursue administrative remedies or a private civil action for uncorrected violations, seeking statutory damages and other relief.
SB 5686 expands and funds the existing foreclosure mediation program, directly affecting homeowners facing foreclosure and unit owners (like those in condominiums or HOAs) facing delinquency for past-due assessments. It broadens the definition of residential real property to include properties with up to four units, bringing more individuals under the program's scope. The bill outlines housing counselors' duties to assist both borrowers and unit owners in good faith to reach resolutions with lenders or associations. It also clarifies that referrals to mediation can occur up to 90 days before a trustee's sale, or 25 days before an amended sale date.
