WashingtonState directs tax revenue from qualifying venues to community authorities
The law directs part of state tax revenue from qualifying large venues to community authorities, with deposits split between operating and capital accounts beginning in 2027.
What it does
The law directs 30 percent of state tax revenue from qualifying facilities to a community preservation and development authority account. The facility must be in a county with such an authority.
Each authority must report to legislative committees on its plans, use of funding, and effects on the community.
The act expires January 1, 2037. A legislative review is due in 2034, and the legislature intends to extend the funding if the review finds specified community benefits.
Argument forThe funding could help authorities support local businesses, safer buildings, housing, and services for people without homes in affected communities.
Argument againstSetting aside part of state tax revenue from qualifying venues could leave less of that revenue available for other state needs.
More detail
The law directs the state to deposit part of the tax revenue from retail sales at qualifying facilities into the community preservation and development authority account. A qualifying facility has at least 68,000 fixed seats in an open-air stadium and at least 300,000 square feet of related event space, or at least 47,000 seats for its main use and a retractable roof. A facility must be in a county with a community preservation and development authority and meet one of the stated stadium size and event-space tests. The law also applies these rules to use taxes. Beginning January 1, 2026, quarterly deposits are based on estimated revenue. Beginning January 1, 2027, they are based on revenue and split equally between operating and capital accounts. Deposits are due within three months after each calendar quarter ends.
Each community preservation and development authority must report to the appropriate legislative committees on its strategic plan, use of funding, and community impacts. The duty applies to every community preservation and development authority organized under the chapter. Reports are due by November 1 of every odd-numbered year.
The law sets an expiration date for the act and calls for a legislative review of the funding and its effects. The review concerns funding for authorities serving communities affected by the construction or ongoing operation of multiple major public facilities, public works, and capital projects. The legislature states that it intends to extend the funding if the review finds the listed community benefits, including support for small businesses, safer buildings, housing, and outreach for people without homes. The review findings are due to the legislature by December 1, 2034. The act expires January 1, 2037.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 25Effective date 3/25/2026.Latest
- Mar 25Chapter 217, 2026 Laws.Major
- Mar 25Governor Bob Ferguson signed.Became Law
- Mar 12Delivered to Governor.To Governor
- Vote recorded Final Passage without Senate Amendments (#8). Result: pass.Upper
- Mar 12President signed.Major
- Mar 12Speaker signed.Passed Senate
- Mar 12Passed final passage; yeas, 49; nays, 0; absent, 0; excused, 0.Passed House
- Mar 12Senate receded from amendments.
- Mar 11House refuses to concur in Senate amendments. Asks Senate to recede from amendments.
- Mar 4Third reading, passed; yeas, 47; nays, 1; absent, 0; excused, 1.Minor
- Vote recorded 3rd Reading & Final Passage as Amended by the Senate (#14). Result: pass.Upper
- Mar 4Rules suspended. Placed on Third Reading.Minor
- Mar 4Committee amendment(s) adopted with no other amendments.
- Mar 3Placed on second reading by Rules Committee.Minor
- Mar 2Passed to Rules Committee for second reading.
- Mar 2Minority; without recommendation.Minor
- Mar 2Minority; do not pass.Minor
- Mar 2WM - Majority; do pass with amendment(s).Minor
- Mar 2Executive action taken in the Senate Committee on Ways & Means at 10:30 AM.
- Feb 26Public hearing in the Senate Committee on Ways & Means at 1:30 PM.
- Feb 17First reading, referred to Ways & Means.Minor
- Feb 13Third reading, passed; yeas, 94; nays, 0; absent, 0; excused, 4.Minor
- Vote recorded 3rd Reading & Final Passage (#27). Result: pass.Lower
- Feb 13Rules suspended. Placed on Third Reading.Minor
- Feb 13Floor amendment(s) adopted.
- Feb 131st substitute bill substituted (APP 26).Major
- Feb 12Rules Committee relieved of further consideration. Placed on second reading.Minor
- Feb 9Referred to Rules 2 Review.Minor
- Feb 9APP - Majority; 1st substitute bill be substituted, do pass.Major
- Feb 9Executive action taken in the House Committee on Appropriations at 10:30 AM.
- Feb 5Public hearing in the House Committee on Appropriations at 10:30 AM.
- Jan 12By resolution, reintroduced and retained in present status.
- 2025
- Feb 6Referred to Appropriations.Minor
- Feb 5TEDV - Majority; do pass.Minor
- Feb 5Executive action taken in the House Committee on Technology, Economic Development, & Veterans at 8:00 AM.
- Jan 29Public hearing in the House Committee on Technology, Economic Development, & Veterans at 8:00 AM.
- Jan 20First reading, referred to Technology, Economic Development, & Veterans.Introduced
Taxes & BudgetGovernment & Ethics