BILL · 2003–04 SESSION · LATEST VERSION 2SHB 2339

HB 2339: Aluminum smelters tax relief

Providing tax relief for aluminum smelters.

Summary

  • The business and occupation (B&O) tax rate under manufacturing and wholesaling are reduced for aluminum smelters to 0.2904 percent through 2006.
  • Aluminum smelters may take a credit against B&O tax liability for property taxes paid through 2006.
  • Businesses that sell electricity or natural or manufactured gas to aluminum smelters may receive a credit against tax liability under either the public utility tax or the B&O tax, if the price of the electricity or gas is reduced by the tax savings.
  • Aluminum smelters may take a credit against retail sales and use tax liability through 2006 for the amount of the state portion of sales and use taxes paid on property and labor and services associated with the property.
  • Aluminum smelters are exempt from the brokered natural gas use tax through 2006.
  • Goals are set for the businesses that use the tax incentives in the bill with respect to employment levels and industry operation.

From the Second Substitute House Bill Report (2SHB 2339), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · passed House, stalled in Senate
  1. IntroducedJan 12, 2004
  2. Out of committeeFeb 6, 2004
  3. Passed HouseFeb 13, 2004
  4. Passed Senatestopped here
  5. Governor
  6. Law
Prime sponsor
Jeff Morris (D-40)
Introduced
January 12, 2004 in the House
Last action
March 11, 2004
Companion bill
SB 6304
Budget
Has a fiscal note
Versions
HB 2339, SHB 2339, 2SHB 2339

AN ACT Relating to tax relief for aluminum smelters;

Sponsors

Votes

House · Final Passage

Passed February 13, 2004
Version voted on: 2SHB 2339
92 Yea 5 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat49201
Republican43300
How each member voted

Yea (92)

Excused (1)

History

  1. By resolution, returned to House Rules Committee for third reading. (2SHB 2339)
  2. Referred to Ways & Means. (2SHB 2339)
  3. And refer to Ways & Means. (2SHB 2339)
  4. EC - Majority; without recommendation. (2SHB 2339)
  5. First reading, referred to Economic Development. (2SHB 2339)
  6. Rules suspended. Placed on Third Reading. (2SHB 2339)
  7. Third reading, passed; yeas, 92; nays, 5; absent, 0; excused, 1. (2SHB 2339)
  8. 2nd substitute bill substituted. (2SHB 2339)
  9. 2nd substitute bill substituted. (SHB 2339)
  10. 2nd substitute bill substituted.
  11. Placed on second reading by Rules Committee. (2SHB 2339)
  12. Placed on second reading by Rules Committee. (SHB 2339)
  13. Placed on second reading by Rules Committee.
  14. Passed to Rules Committee for second reading. (2SHB 2339)
  15. Passed to Rules Committee for second reading. (SHB 2339)
  16. Passed to Rules Committee for second reading.
  17. FIN - Majority; 2nd substitute bill be substituted, do pass. (2SHB 2339)
  18. FIN - Majority; 2nd substitute bill be substituted, do pass. (SHB 2339)
  19. FIN - Executive action taken by committee. (SHB 2339)
  20. FIN - Executive action taken by committee.
  21. FIN - Majority; 2nd substitute bill be substituted, do pass.
  22. Referred to Finance. (SHB 2339)
  23. Referred to Finance.
  24. TTE - Majority; 1st substitute bill be substituted, do pass. (SHB 2339)
  25. Minority; do not pass. (SHB 2339)
  26. TTE - Executive action taken by committee.
  27. Minority; do not pass.
  28. TTE - Majority; 1st substitute bill be substituted, do pass.
  29. First reading, referred to Technology, Telecommunications & Energy.
  30. Prefiled for introduction.

HB 2339 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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