Campaign News

Here’s a Word doc, with full text below. Many thanks for legal help to Bill Appel and to David Petteys, a member of the Washington State Bar Association Taxation Section. (The standard disclaimer applies: David’s participation does not necessarily represent the views of, nor any endorsement by, the WSBA Taxation Section. WSBA rules generally preclude the Section from taking a position with respect to the substance or merits of tax policy legislation.)

AN ACT Relating to promoting sustainable economic development; amending RCW 82.08.020, 82.04.4451, 82.08.0206, and 82.32.010; adding a new chapter to Title 82 RCW; repealing RCW 82.04.240, 82.04.2403 and 82.04.2404; and providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF WASHINGTON:

 

  NEW SECTION.  Sec. 1  INTENT.  The intent of this act is to encourage sustainable economic development by a phased-in one percent reduction of the state sales tax, elimination of the business and occupation tax on manufacturing, tripling the business and occupation tax credit for small businesses, and a sales tax rebate for qualifying low-income persons, all funded by a phased-in carbon pollution tax on fossil fuels consumed in the state. The proceeds of this tax are not intended to be used for highway purposes. This chapter is not intended to exempt any person from tax liability under any other law.  This act is intended to: Create accounts in the state treasury and address withdrawals from those accounts; address the carbon pollution tax; repeal the business and occupation tax on manufacturers; reduce the state sales tax; increase the business and occupation tax credit for small businesses; and increase the working families’ tax exemption.

 

  NEW SECTION.  Sec. 2    FINDINGS AND DECLARATION OF POLICY.  The people find that reduction of Washington state’s high sales tax will increase commerce in this state; reduction of the business and occupation tax on manufacturers will encourage business formation by reducing the burden of this tax and encourage the expansion of existing manufacturing businesses; the funding of the working families tax rebate program will allow the execution of a policy expressed at the inception of that program; and the imposition of a fossil fuel tax to fund these actions will establish Washington state’s national leadership in reducing both climate change and the acidification of the oceans.

 

  NEW SECTION.  Sec. 3  DEFINITIONS.  The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.

(1) “Aircraft fuel” has the same meaning as in RCW 82.42.010.

(2) “Carbon calculation” means carbon content calculations for fuels or combustible materials adopted by the energy information administration, the United States department of energy, or its successor in effect on January 1st of each year, which the department of revenue must put into effect by the following July 1st.  If carbon content calculations cease to be so adopted, the last calculation effective on the last January 1st must be used.

(3) “Carbon pollution tax” means the tax created in section 7 of this act.

(4) “Coal” means coal of any kind, including anthracite coal, bituminous coal, subbituminous coal, lignite, waste coal, and coke of any kind.

(5) “Consumer” means without limiting the scope hereof, every individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise, municipal corporation, quasi municipal corporation, and also the state, its departments and institutions and all political subdivisions thereof, irrespective of the nature of the activities engaged in or functions performed, and also the United States or any instrumentality thereof;

(6) “Department” means the department of revenue.

(7) “Fossil fuel” means each of the following formulated or intended to be burned or oxidized for heat or power: petroleum products, motor vehicle fuel, special fuel, aircraft fuel, natural gas, petroleum, liquefied petroleum gas, coal, or any form of solid, liquid, or gaseous fuel derived from these products, including without limitation still gas and petroleum residuals including bunker fuel.

(8) “Motor vehicle fuel” has the same meaning as in RCW 82.36.010.

(9) “Natural gas” means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form, including methane clathrate.

(10) “Person” means without limiting the scope hereof, every individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise, municipal corporation, quasi municipal corporation, and also the state, its departments and institutions and all political subdivisions thereof, irrespective of the nature of the activities engaged in or functions performed, and also the United States or any instrumentality thereof;

(11)”Petroleum product” means plant condensate, gasoline, aviation fuel, kerosene, diesel motor fuel, benzol, fuel oil, residual oil, and every other product derived from the refining of crude oil formulated or intended to be burned or oxidized for heat including waste heat or for power, but the term does not include crude oil or liquefiable gases.

(12)”Possession” means the control of a fossil fuel located within this state and includes both actual and constructive possession. “Actual possession” occurs when the person with control has physical possession. “Constructive possession” occurs when the person with control does not have physical possession. “Control” means the power to sell or use a fossil fuel or to authorize the sale or use by another.

(13) “Qualified sequestration” means sequestration qualified for credit pursuant to RCW 80.70.020 or sequestration of carbon in accordance with a method approved by the United States environmental protection agency or its successor.

(14) “Qualifying utility” means a light and power business, as the term “light and power business” is defined in RCW 82.16.010(4), that serves more than twenty thousand customers in the state of Washington.  The number of customers served may be based on data reported by a utility in form 861, “annual electric utility report,” filed with the United States energy information administration or the United States department of energy.

(15) “Rule” means a rule adopted by any agency or other entity of Washington state government to carry out the intent and purposes of this chapter.

(16) “Special fuel” has the same meaning as in RCW 82.38.020 and includes fuel that is sold or used to propel vessels.

(17) “Use” means the first act within this state by which the taxpayer, as a consumer, consumes electrical energy in the taxpayer’s own facility or stores electrical energy in the taxpayer’s own facility for later consumption by the taxpayer.

(19) “Year” means the twelve-month period commencing January 1st and ending December 31st unless otherwise specified.

 

NEW SECTION.  Sec. 4  CARBON POLLUTION TAX ACCOUNT.The carbon pollution tax account is created in the custody of the state treasury.  All receipts from the collected carbon pollution tax must be deposited into this account.  The account is subject to allotment procedures under chapter 43.88 RCW, but an appropriation is not required for expenditures.

 

NEW SECTION.  Sec. 5  DISBURSEMENT FROMCARBON POLLUTION TAX ACCOUNT AUTHORIZED BY OFFICE OF FINANCIAL MANAGEMENT. The office of financial management shall estimate the funding requirements for fulfilling anticipated expenditures from the sustainable economy working families account created by section 6 of this act, one hundred ten percent of which estimate must at all times be maintained as a required reserve in the sustainable economy working families account before disbursement of further funds from the carbon pollution tax account.  Funds in excess of this required reserve in the carbon pollution tax account shall be disbursed into the general fund.

 

NEW SECTION.  Sec. 6  SUSTAINABLE ECONOMY WORKING FAMILIES ACCOUNT.  The sustainable economy working families’ tax exemption account is created in the custody of the state treasury.  All expenditures from the account may be used only to provide the working families’ tax exemption as specified in RCW 82.08.0206 and administrative costs incurred in its administration.  The account is subject to allotment procedures under chapter 43.88 RCW, but an appropriation is not required for expenditures.

 

NEW SECTION.  Sec. 7  CARBON POLLUTION TAX.

(1) There is levied and collected a separate and independent fossil fuel carbon pollution tax upon the privilege of possession of fossil fuels in this state, equal to fifteen dollars ($15) per metric ton of carbon dioxide as of July 1, 2015, increasing to twenty-five dollars ($25) per metric ton as of July 1, 2016, with automatic increases thereafter by five percent each year beginning July 1, measured in each case by applying a carbon calculation to the particular fossil fuel, in the manner specified as follows:

(a) The possession of fossil fuels for sale or use in Washington by any person (except fossil fuels used to generate electricity or to refine fossil fuels), including, but not limited to, fossil fuels sold or used for aviation or marine purposes, but excluding fossil fuels intended for export outside this state.  Fuels containing fossil fuels shall be taxed by the percentage of fossil-nonfossil fuel mix unless otherwise specified below. Export to a federally recognized Indian tribal reservation located within this state is not considered export outside this state;

(b) The possession of fossil fuels used to refine fossil fuels, the carbon dioxide contents of which for purposes of this act shall be determined by using reports filed with the federal environmental protection agency or its successor under its greenhouse gas reporting program or successor program, a duplicate of which report by each refinery shall be simultaneously filed with the department together with such information as the department may require by regulation.

(c) Any tax collected under this section must be reported and collected in the manner specified in the applicable statutory provisions cross referenced below for the following fossil fuels:

(i) Petroleum and its products, including crude oil, plant condensate, lubricating oil, gasoline, kerosene, diesel motor fuel, benzol, fuel oil, residual oil, liquefiable gases, and every other product derived from the refining of crude oil in accordance with and at the intervals provided in chapter 82.23A RCW in accordance with supplemental regulations and forms the department adopts;

(ii) Motor vehicle fuel, in accordance with and at the intervals provided in chapter 82.36 RCW in accordance with supplemental regulations and forms the department adopts;

(iii) Special fuel, in accordance with and at the intervals provided in chapter 82.36 RCW, and to the extent not covered therein, then in accordance with chapter 82.38, all in accordance with supplemental regulations and forms the department adopts;

(iv) Aircraft fuel, in accordance with and at the intervals provided in chapter 82.42 RCW in accordance with supplemental regulations and forms the department adopts;

(v) Fossil fuels not listed in this subsection and not consumed to generate electricity, in accordance with chapters 82.08 and 82.12 RCW and supplemental regulations and forms the department adopts unless expressly provided otherwise in this section 7;

and

(vi) Carbon pollution emanating into the atmosphere from refineries including plant condensate not reported as provided above must be reported by each refinery operator as provided in subsection 1(c)(i) of this section, and the tax on the carbon reported thereon must be paid to the department within fifteen days thereafter in accordance with regulations adopted by the department.

(2) There is levied and collected a separate and independent carbon pollution tax upon the privilege of using in this state electric energy generated by a qualifying utility from the combustion of fossil fuel, equal to fifteen dollars ($15) per metric ton of carbon dioxide as of July 1, 2015, increasing to twenty-five dollars ($25) per metric ton as of July 1, 2016, with automatic increases thereafter by five percent each year beginning July 1 in each case by applying a carbon calculation to the particular fossil fuel, in the manner specified as follows: fossil fuels consumed to generate electricity must be collected in accordance with chapter 82.12 RCW and disclosed to consumers in accordance with RCW 82.16.090, with supplemental regulations and forms the department adopts

(3) The carbon pollution tax must be reduced for uses of fossil fuels that can be shown and verified not to contribute to increasing carbon pollution by reason of qualified sequestration. The tax reduction in such cases must be proportional to the fraction of emissions that are so sequestered.  The right to carbon pollution tax reduction under this subsection may not be transferred, traded, or banked: PROVIDED, That for purposes of the tax imposed by section 7(2), qualified sequestration by a qualifying utility inures to the benefit of the consumers to whom it provides electric energy.

(4) It is the intent and purpose of this act that the tax upon possession is imposed only once and at the time and place of the first taxable possession and upon the first taxable possessor within this state.  Any person whose activities would otherwise require payment of the tax imposed by this act but are exempt from the tax has a precollection obligation for the tax that must be imposed on the first taxable event within this state.  Failure to pay the tax with respect to a taxable event may not prevent tax liability from arising by reason of a subsequent taxable event.

(5) The department must adopt rules as necessary to implement the carbon pollution tax and sequestration tax credits provided for in subsection (1)(c).  The department must develop and make available worksheets and guidance documents necessary to calculate the carbon pollution produced by various fossil fuels.  The department must use the carbon calculation to calculate the amount of carbon pollution produced by each type of fuel and the consequent tax rate for each fuel as to which the department is authorized to exercise its discretion in classifying and calculating the carbon content of fuels not scheduled in the carbon calculation.

(6) Any person possessing fossil fuels and any person consuming electricity furnished by a qualifying utility is liable for payment of the carbon pollution tax imposed under this section with respect to those fuels or that electricity.  The provisions of this chapter do not apply in respect to the possession of fossil fuels or the use of electricity that the state is prohibited from taxing under the Constitution of the state or under the Constitution or laws of the United States.

(7) While collected in accordance with the chapters referred to above, the proceeds of this separate and independent tax collected under this section must be deposited as set forth in the following order of priority:

(a) Into the carbon pollution tax account created in section 4 of this act from which withdrawals in favor of the funds identified in this section must be made;

(b) Into the sustainable economy working families’ tax exemption account created in section 6 of this act:  Funds determined as provided in section 5 of this act to be sufficient to provide the working families’ tax exemption in RCW 82.08.0206 including administrative costs incurred to implement this exemption;

(c) Into the general fund:  All remaining funds.

 

NEW SECTION.  Sec. 8  EXEMPTIONS.  The tax levied under section 7(1) of this act does not apply to:

(1) fossil fuels brought into this state by means of the fuel supply tank of a motor vehicle, vessel, locomotive, or aircraft;

(2) diesel fuel, biodiesel fuel, or aircraft fuel, used solely for agricultural purposes by a farm fossil fuel user. This exemption is available only if the buyer or user provides the seller, and if the seller is not within the state, then the department, with an exemption certificate in a form and manner prescribed by the department.
(a) The definition in RCW 82.04.213(2) and this subsection apply to this subsection.
(i) “Agricultural purposes” means the performance of activities directly related to the growing, raising, or producing of agricultural products.
(ii) “Agricultural purposes” does not include: (A) Heating space for human habitation or pumping water for human consumption; or (B) Transportation on public roads, except when the transportation is incidental to transportation on private property.
(b) “Aircraft fuel” is defined as provided in RCW 82.42.010.
(c) “Biodiesel fuel” is defined as provided in RCW 19.112.010.
(d) “Diesel fuel” is defined as provided in 26 U.S.C. 4083, as amended or renumbered as of January 1, 2006.
(e) “Farm fossil fuel user” means: (i) A farmer; or (ii) a person who provides horticultural services for farmers, such as soil preparation services, crop cultivation services, and crop harvesting services.

(3) The following users for transportation purposes by:

(a)  Every privately owned urban passenger transportation system and carriers as defined by chapters 81.68 and 81.70 RCW. For the purposes of this section “privately owned urban passenger transportation system” means every privately owned transportation system other than ferry systems having as its principal source of revenue the income from transporting persons for compensation by means of motor vehicles or trackless trolleys, each having a seating capacity for over fifteen persons over prescribed routes in such a manner that the routes of such motor vehicles or trackless trolleys, either alone or in conjunction with routes of other such motor vehicles or trackless trolleys subject to routing by the same transportation system, shall not extend for a distance exceeding twenty-five road miles beyond the corporate limits of the county in which the original starting points of such motor vehicles are located: PROVIDED, That this exemption does not apply to special fuel used by any privately owned urban transportation vehicle, or vehicle operated pursuant to chapters 81.68 and 81.70 RCW, on any trip where any portion of the trip is more than twenty-five road miles beyond the corporate limits of the county in which the trip originated.
(b) Every publicly owned and operated urban passenger transportation is exempt from the provisions of this chapter.  For the purposes of this subsection, “publicly owned and operated urban passenger transportation systems” include public transportation benefit areas under chapter 36.57A RCW, metropolitan municipal corporations under chapter 36.56 RCW, city-owned transit systems under chapter 35.58 RCW, county public transportation authorities under chapter 36.57 RCW, unincorporated transportation benefit areas under chapter 36.57 RCW, and regional transit authorities under chapter 81.112 RCW.

 

(4) Possession of fossil fuels used to generate electric energy by a qualifying utility whose customers pay the tax imposed by section 7(2) of this chapter.

 

(5) Nothing in this act shall be construed to exempt the state or any political subdivision thereof from the payment of the tax except as provided in this section 8.

 

NEW SECTION.  Sec. 9  DELINQUENCY, LATE FILING PENALTY, INTEREST ON DELINQUENT TAX.Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting periods, return requirements, and other administrative provisions applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter.

 

    NEW SECTION. Sec. 10  REFUNDS AND CREDITS. Any person who has purchased fossil fuel in this state on which the tax imposed by section 7 of this chapter has been paid may file with the department an application for refund of the tax pursuant to RCW 82.32.060 for:

(1) Taxes previously paid on fossil fuel exported for use outside of this state. Special fuel carried from this state in the fuel tank of a motor vehicle is deemed to be exported from this state. Special fuel distributed to a federally recognized Indian tribal reservation located within the state of Washington is not considered exported outside this state.
(2) Tax, penalty, or interest erroneously or illegally collected or paid.

NEW SECTION.  Sec. 11  RCW 82.04.240 (Tax on manufacturers) and 2010 c 114 s 104, 2004 c 24 s 4, 2003 c 149 s 3, 1998 c 312 s 3, 1993 sp.s. c 25 s 102, 1981 c 172 s 1, 1979 ex.s. c 196 s 1, 1971 ex.s. c 281 s 3, 1969 ex.s. c 262 s 34, 1967 ex.s. c 149 s 8, 1965 ex.s. c 173 s 5, & 1961 c 15 s 82.04.240, RCW 82.04.2403 (Tax not applicable to cleaning fish) and 1994 c 167 s 3, and RCW 82.04.2404 (Tax not applicable to processors of semiconductor materials) and 2010 c 114 s 105, 2006 c 84 s 2 are each repealed.

 

Sec. 12  RCW 82.08.020 and 2011 c 171 s 120 are each amended to read as follows:

(1) Beginning July 1, 2015, ((T))there is levied and collected a tax equal to six ((and five-tenths)) percent, decreasing to five and five-tenths percent beginning July 1, 2016, of the selling price on each retail sale in this state of:

(a) Tangible personal property, unless the sale is specifically excluded from the RCW 82.04.050 definition of retail sale;

(b) Digital goods, digital codes, and digital automated services, if the sale is included within the RCW 82.04.050 definition of retail sale;

(c) Services, other than digital automated services, included within the RCW 82.04.050 definition of retail sale;

(d) Extended warranties to consumers; and

(e) Anything else, the sale of which is included within the RCW 82.04.050 definition of retail sale.

(2) There is levied and collected an additional tax on each retail car rental, regardless of whether the vehicle is licensed in this state, equal to five and nine-tenths percent of the selling price.  The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070.

(3) Beginning July 1, 2003, there is levied and collected an additional tax of three-tenths of one percent of the selling price on each retail sale of a motor vehicle in this state, other than retail car rentals taxed under subsection (2) of this section.  The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070.

(4) For purposes of subsection (3) of this section, “motor vehicle” has the meaning provided in RCW 46.04.320, but does not include farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, off-road vehicles as defined in RCW 46.04.365, nonhighway vehicles as defined in RCW 46.09.310, and snowmobiles as defined in RCW 46.04.546.

(5) Beginning on December 8, 2005, 0.16 percent of the taxes collected under subsection (1) of this section must be dedicated to funding comprehensive performance audits required under RCW 43.09.470.  The revenue identified in this subsection must be deposited in the performance audits of government account created in RCW 43.09.475.

(6) The taxes imposed under this chapter apply to successive retail sales of the same property.

(7) The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020.

Sec. 13  RCW 82.04.4451 and 2010 1st sp.s. c 23 s 1102 are each amended to read as follows:

(1) In computing the tax imposed under this chapter, a credit is allowed against the amount of tax otherwise due under this chapter, as provided in this section.  Except for taxpayers that report at least fifty percent of their taxable amount under RCW 82.04.255, 82.04.290(2)(a), and 82.04.285, the maximum credit for a taxpayer for a reporting period is ((thirty-five)) one hundred five dollars multiplied by the number of months in the reporting period, as determined under RCW 82.32.045.  For a taxpayer that reports at least fifty percent of its taxable amount under RCW 82.04.255, 82.04.290(2)(a), and 82.04.285, the maximum credit for a reporting period is ((seventy)) two hundred ten dollars multiplied by the number of months in the reporting period, as determined under RCW 82.32.045.

(2) When the amount of tax otherwise due under this chapter is equal to or less than the maximum credit, a credit is allowed equal to the amount of tax otherwise due under this chapter.

(3) When the amount of tax otherwise due under this chapter exceeds the maximum credit, a reduced credit is allowed equal to twice the maximum credit, minus the tax otherwise due under this chapter, but not less than zero.

(4) The department may prepare a tax credit table consisting of tax ranges using increments of no more than five dollars and a corresponding tax credit to be applied to those tax ranges.  The table shall be prepared in such a manner that no taxpayer will owe a greater amount of tax by using the table than would be owed by performing the calculation under subsections (1) through (3) of this section.  A table prepared by the department under this subsection must be used by all taxpayers in taking the credit provided in this section.

Sec. 14  RCW 82.08.0206 and 2008 c 325 s 2 are each amended to read as follows:

(1) A working families’ tax exemption, in the form of a remittance tax due under this chapter and chapter 82.12 RCW, is provided to eligible low-income persons for sales taxes paid under this chapter after January 1, 2008.

(2) For purposes of the exemption in this section, an eligible low-income person is:

(a) An individual, or an individual and that individual’s spouse if they file a federal joint income tax return;

(b) (([An individual who])) An individual who is eligible for, and is granted, the credit provided in Title 26 U.S.C. Sec. 32; and

(c) (([An individual who])) An individual who properly files a federal income tax return as a Washington resident, and has been a resident of the state of Washington more than one hundred eighty days of the year for which the exemption is claimed.

(3) For remittances made in 2009 and 2010, the working families’ tax exemption for the prior year is a retail sales tax exemption equal to the greater of five percent of the credit granted as a result of Title 26 U.S.C. Sec. 32 of the federal internal revenue code in the most recent year for which data is available or twenty-five dollars.  For ((2011))2015 ((and thereafter)), the working families’ tax exemption for the prior year is equal to the greater of ((ten)) fifteen percent of the credit granted as a result of Title 26 U.S.C. Sec. 32 of the federal internal revenue code in the most recent year for which data is available or ((fifty)) one hundred dollars.  For 2016 and thereafter, the working families’ tax exemption for the prior year is equal to the greater of twenty five percent of the credit granted as a result of Title 26 U.S.C. Sec. 32 of the federal internal revenue code in the most recent year for which data is available or one hundred dollars.

(4) For any fiscal period, the working families’ tax exemption authorized under this section ((shall)) must be approved by the legislature in the state omnibus appropriations act before persons may claim the exemption during the fiscal period.

(5) The working families’ tax exemption ((shall)) must be administered as provided in this subsection.

(a) An eligible low-income person claiming an exemption under this section must pay the tax imposed under chapters 82.08, 82.12, and 82.14 RCW in the year for which the exemption is claimed.   The eligible low-income person may then apply to the department for the remittance as calculated under subsection (3) of this section.

(b) Application ((shall)) must be made to the department in a form and manner determined by the department, but the department must provide alternative filing methods for applicants who do not have access to electronic filing.

(c) Application for the exemption remittance under this section must be made in the year following the year for which the federal return was filed, but in no case may any remittance be provided for any period before January 1, 2008.  The department may use the best available data to process the exemption remittance.  The department shall begin accepting applications October 1, 2009.

(d) The department ((shall)) must review the application and determine eligibility for the working families’ tax exemption based on information provided by the applicant and through audit and other administrative records, including, when it deems it necessary, verification through internal revenue service data.

(e) The department ((shall)) must remit the exempted amounts to eligible low-income persons who submitted applications.  Remittances may be made by electronic funds transfer or other means.

(f) The department may, in conjunction with other agencies or organizations, design and implement a public information campaign to inform potentially eligible persons of the existence of and requirements for this exemption.

(g) The department may contact persons who appear to be eligible low-income persons as a result of information received from the internal revenue service under such conditions and requirements as the internal revenue service may by law require.

(6) The provisions of chapter 82.32 RCW apply to the exemption in this section.

(7) The department may adopt rules necessary to implement this section.

(8) The department ((shall)) must limit its costs for the exemption program to the initial start-up costs to implement the program.  The state omnibus appropriations act ((shall)) must specify funding to be used for the ongoing administrative costs of the program.  These ongoing administrative costs include, but are not limited to, costs for:  The processing of internet and mail applications, verification of application claims, compliance and collections, additional full-time employees at the department’s call center, processing warrants, updating printed materials and web information, media advertising, and support and maintenance of computer systems.

Sec. 15  RCW 82.32.010 and 2010 1st sp.s. c 19 s 1 are each amended to read as follows:  The provisions of this chapter apply with respect to the taxes imposed under chapters 82.04 through 82.14 RCW, under chapter 82.14B RCW, under chapters 82.16 through 82.29A RCW of this title, under chapter 84.33 RCW, under [section 7 of this act,] and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter, or section.

NEW SECTION. Sec. 16  If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

NEW SECTION.  Sec. 17  This chapter may be known and cited as the Environmental Tax Reform act.

NEW SECTION.  Sec. 18  Sections 1 through 10 of this act constitute a new chapter in Title 82 RCW.

NEW SECTION.    Sec. 19  This act takes effect July 1, 2015.

 

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