Rep. Ed Orcutt

Maddy summaryHB 2335 would repeal tax increases on businesses enacted in 2025, specifically targeting provisions from 2025 Chapter 420. It removes a surcharge on businesses with over $250 million in taxable income (RCW 82.04.288) and eliminates an "Advanced Computing Surcharge," along with 13 other tax provisions from the 2025 law. These changes would directly affect high-grossing businesses and financial institutions subject to the repealed tax rates. The bill takes effect April 1, 2026, reversing specific tax increases implemented by the 2025 legislature.

Maddy summaryHB 2115 restores a 1985 tax exemption that removes sales tax from transactions involving precious metal bullion (like gold, silver, platinum, and palladium) and monetized bullion (coins or money made from precious metals). It directly affects businesses selling these items by exempting the bullion itself from state sales tax, though tax applies only to commissions earned on transactions. The bill defines "precious metal bullion" as refined metals (not items like jewelry) and excludes such sales from tax calculations under Washington’s tax code. It applies retroactively from January 1, 2026, to correct a 2025 repeal of the original exemption.

Maddy summaryHB 2130 repeals specific tax provisions from Senate Bill 5814 (2025 session) that imposed new taxes. It removes sections of Chapter 422, Laws of 2025 (including codified sections 101, 201, 301 and uncodified sections 1, 401-404) that affected taxpayers. The repeal takes effect April 1, 2026, and is declared an emergency to preserve public finances. This bill directly reverses the tax changes enacted by ESSB 5814.

Maddy summaryHB 2023 creates a work group to study how investment income is taxed under Washington's business tax code (RCW 82.04.4281), following a court decision that created uncertainty about whether investment income qualifies for a tax deduction. The bill temporarily blocks the Department of Revenue from taxing investment income for non-financial businesses (e.g., individuals, arts organizations, or pension funds) until July 2026, while requiring the work group to provide legislative recommendations by November 2025. The work group includes representatives from investment firms, arts organizations, pension funds, business associations, and accounting groups. It expires July 1, 2026, for the tax freeze and November 30, 2026, for the work group.

Maddy summaryHB 1047 exempts fire districts in rural counties from paying state sales and use taxes on equipment purchases. It applies to fire districts with populations under 10,000, defined as "rural counties" under existing law, and covers firefighting, emergency medical, and fire prevention equipment. To qualify, districts must apply for a certificate of exemption from the state department, which will publish an annual list of eligible districts. The exemption takes effect October 1, 2025, for all qualifying purchases and uses after that date.

Maddy summaryHB 1783 allows Washington law enforcement officers to receive small gifts of appreciation (up to $25 in value) for speaking in specific college and technical school courses outside their official duties. The bill directly affects certified law enforcement officers and institutions offering criminal justice, police science, or forensic-related programs, aiming to strengthen community relationships and inspire future recruits. Key provisions permit officers to share real-world expertise in courses like police science or forensic technology, with gifts only allowed when presentations occur outside work hours and comply with state ethics rules. The bill responds to a 2024 workforce assessment highlighting challenges in connecting law enforcement with educational programs. It creates a limited exception to general rules prohibiting state employees from accepting gifts, focusing on educational engagement rather than compensation.

Maddy summaryHB 1001 creates a competitive grant program administered by the Washington Department of Commerce to fund fire protection capital projects (like building or upgrading fire stations) in rural counties. It directly affects rural counties (defined as those with fewer than 100 people per square mile or under 225 square miles) and their local governments. Key provisions include requiring matching funds from applicants, capping grants at $2 million per jurisdiction per biennium, prioritizing projects based on fire safety ratings, community health/safety impact, and project readiness, and mandating annual reports to the legislature on grant usage. The bill does not fund projects in non-rural areas or cover general operational costs.

Maddy summaryHB 1558 imposes a 0.484% tax on the gross income of radio and television broadcasters operating in Washington State. It directly affects broadcasters by allowing them to exclude revenue from network, national, and regional advertising from their taxable income - either through a standard deduction based on U.S. census data or by itemizing out-of-state audience revenue using specific signal strength measurements. The bill defines "broadcasting" broadly to include delivery via wire, satellite, or other means, and clarifies that excluded revenue must be calculated using standardized signal contour thresholds for different broadcast types. This tax change modifies existing business tax rules for broadcasters but does not alter other tax categories covered under the same chapter.

Maddy summaryHB 1397 requires Washington counties to levy a local property tax of 2.5 cents per $1,000 of assessed value (deducted from the county's state tax obligation) to fund community services for veterans and individuals with developmental disabilities or mental health needs. It also authorizes counties to levy an additional 1.8 to 27 cents per $1,000 for a dedicated veterans' assistance fund, which similarly reduces the county's state tax burden. These levies directly support existing state programs under RCW 71.24 (disability/mental health services) and RCW 73.08 (veterans' programs). The bill ensures counties do not pay extra costs for these levies, as they offset state tax collections, and specifies how levy amounts adjust based on county property tax changes.

Maddy summaryHB 1324 redirects revenues from Washington's Climate Commitment Act (CCA) auction system to fund major state transportation projects, including the I-5 Columbia River bridge replacement and the US 395 North Spokane corridor. The bill amends existing law to require that CCA auction proceeds - previously restricted from road projects - be allocated specifically to highway and bridge infrastructure, rather than solely to climate or environmental programs. Key provisions mandate that funds support projects improving freight movement (like the Gateway freight project) and reducing congestion, which the bill states contributes to lower greenhouse gas emissions. This reallocation changes how CCA revenue is spent but does not alter the underlying auction system or funding amounts.