Labor & Employment (Small Business)

HB 2398 creates a tax credit for Washington small businesses (50 or fewer employees) that provide maritime trade educational assistance to employees working aboard or servicing U.S. flagged vessels. The credit covers 100% of eligible training costs - such as tuition, tools, and maritime certification programs - up to $20,000 per business annually, with unused credits carryable for five years. It applies to both business and occupation taxes (Chapter 82.04 RCW) and public utility taxes (Chapter 82.16 RCW), excluding overlapping credits. The credit expires for claiming on January 1, 2038, and the law ends January 1, 2039. Eligible employees must be enrolled in Washington maritime training programs supporting careers like commercial fishing, marine engineering, or vessel operations.

HB 1865 expands Washington state's Working Connections Child Care program to specifically include employees of small businesses (defined as entities with 50 or fewer employees). It gradually increases income eligibility thresholds: households earning up to 75% of state median income become eligible starting July 2029, and up to 85% starting July 2031 (if funding is available). The bill also extends eligibility to parents enrolled in state-registered apprenticeship programs for the first 12 months of their participation. These changes aim to make child care benefits more accessible for low- and middle-income working families in small businesses and apprenticeships.

HB 1895 creates a tax credit for Washington small businesses (50 or fewer employees) that pay for employees' educational expenses at accredited institutions. The credit covers 100% of costs for tuition, books, and on-campus lodging related to associate degrees, apprenticeships, or technical programs, up to $20,000 per business annually. Businesses must apply through the state department, and unused credits can be carried forward for one year. The credit expires January 1, 2037 for the benefit amount and January 1, 2038 for the entire provision.