RCW 43.136.011 Findings—Intent. The legislature recognizes that tax preferences are enacted to meet objectives which are determined to be in the public interest. However, some tax preferences may not be efficient or equitable tools for the achievement of current public policy objectives. Given the changing nature of the economy and tax structures of other states, […]
RCW 43.136.021 “Tax preference” defined. As used in this chapter, “tax preference” means an exemption, exclusion, or deduction from the base of a state tax; a credit against a state tax; a deferral of a state tax; or a preferential state tax rate. [ 2006 c 197 § 2.]
RCW 43.136.035 Citizen commission for performance measurement of tax preferences. (1) The citizen commission for performance measurement of tax preferences is created. (2) The commission has seven members as follows: (a) One member is the state auditor, who is a nonvoting member; (b) One member is the chair of the joint legislative audit and review […]
RCW 43.136.045 Schedule for review of tax preferences—Expedited review—Citizen input. (1) The citizen commission for performance measurement of tax preferences must develop a schedule to accomplish an orderly review of tax preferences at least once every ten years. In determining the schedule, the commission must consider the order the tax preferences were enacted into law, […]
RCW 43.136.055 Review of tax preferences by joint legislative audit and review committee—Recommendations. (1) The joint legislative audit and review committee must review tax preferences according to the schedule developed under RCW 43.136.045. The committee must consider, but not be limited to, the following factors in the review as relevant to each particular tax preference: […]
RCW 43.136.057 Review of hog fuel tax exemption by joint legislative audit and review committee. (Expires June 30, 2024.) (1) The intent of the tax exemption provided in RCW 82.08.956 and 82.12.956 is to promote the retention of relatively high wage jobs in the counties where facilities who purchase and use hog fuel are located. […]
RCW 43.136.065 Reports to the citizen commission—Reports to the legislature—Public hearings. (1) The joint legislative audit and review committee shall report its findings and recommendations for scheduled tax preferences to the citizen commission for performance measurement of tax preferences by August 30th of each year. The commission may review and comment on the report of […]
RCW 43.136.075 Information from the department of revenue and the employment security department. Upon request of the citizen commission for performance measurement of tax preferences or the joint legislative audit and review committee, the department of revenue and the department of employment security shall provide information needed by the commission or committee to meet its […]
RCW 43.136.080 Tax preference performance statements—Task force created. (1) The legislative auditor, with the assistance of a task force, must make recommendations on the appropriate data and metrics that should be included in tax preference performance statements to evaluate new tax preferences, as provided under RCW 82.32.808. (2)(a) The task force is comprised of five […]
RCW 43.136.090 Economic impact report. By December 1, 2020, and in compliance with RCW 43.01.036, the joint legislative audit and review committee must provide an economic impact report to the legislature evaluating the impacts of changes made in chapter 207, Laws of 2014 regarding the leasehold tax and property tax treatment of property owned by […]
