WA People
BILL · 2003–04 SESSION · LATEST VERSION 2SSB 6304

SB 6304: 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 Analysis (2SSB 6304), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 24, Laws of 2004
  1. IntroducedJan 16, 2004
  2. Out of committeeFeb 25, 2004
  3. Passed SenateMar 2, 2004
  4. Passed HouseMar 5, 2004
  5. GovernorMar 19, 2004
  6. LawMar 19, 2004
Prime sponsor
Dale Brandland (R-42)
Introduced
January 16, 2004 in the Senate
Last action
March 19, 2004
Session law
Chapter 24, Laws of 2004
Companion bill
HB 2339
Budget
Has a fiscal note
Versions
SB 6304, SSB 6304, 2SSB 6304

AN ACT Relating to tax relief for aluminum smelters;

Sponsors

Prime sponsor: Dale Brandland (R-42)

6 co-sponsors (4 Democrats, 2 Republicans)

Linda Evans Parlette R-12Harriet Spanel D-40Bob Morton R-7Mark Doumit D-19Senator D-35Marilyn Rasmussen D-2

Votes

Senate · 3rd Reading & Final Passage

Passed March 2, 2004
Version voted on: 2SSB 6304
46 Yea 1 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat21102
Republican25000
How each member voted

Yea (46)

Nay (1)

Excused (2)

Permalink to this vote

House · FP as Amd by the House

Passed March 5, 2004
Version voted on: 2SSB 6304
91 Yea 4 Nay 0 Absent 3 Excused
PartyYeaNayAbsentExcused
Democrat47302
Republican44101
How each member voted

Yea (91)

Permalink to this vote

Senate · Final Passage as Amended by the House

Passed March 8, 2004
Version voted on: 2SSB 6304
47 Yea 0 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat23001
Republican24001
How each member voted

Yea (47)

Excused (2)

Permalink to this vote

History

  1. Chapter 24, 2004 Laws. (2SSB 6304)
  2. Governor signed. (2SSB 6304)
  3. Effective date 7/1/2004. (2SSB 6304)
  4. Delivered to Governor. (2SSB 6304)
  5. Speaker signed. (2SSB 6304)
  6. President signed. (2SSB 6304)
  7. Passed final passage; yeas, 47; nays, 0; absent, 0; excused, 2. (2SSB 6304)
  8. Senate concurred in House amendments. (2SSB 6304)
  9. Rules suspended. Placed on Third Reading. (2SSB 6304)
  10. Committee amendment adopted as amended. (2SSB 6304)
  11. Third reading, passed; yeas, 91; nays, 4; absent, 0; excused, 3. (2SSB 6304)
  12. FIN - Majority; do pass with amendment(s). (2SSB 6304)
  13. FIN - Executive action taken by committee. (2SSB 6304)
  14. Minority; without recommendation. (2SSB 6304)
  15. Placed on second reading. (2SSB 6304)
  16. First reading, referred to Finance. (2SSB 6304)
  17. Third reading, passed; yeas, 46; nays, 1; absent, 0; excused, 2. (2SSB 6304)
  18. Rules suspended. Placed on Third Reading. (2SSB 6304)
  19. 2nd substitute bill substituted. (2SSB 6304)
  20. 2nd substitute bill substituted. (SSB 6304)
  21. 2nd substitute bill substituted.
  22. Placed on second reading by Rules Committee. (2SSB 6304)
  23. Placed on second reading by Rules Committee. (SSB 6304)
  24. Placed on second reading by Rules Committee.
  25. Passed to Rules Committee for second reading. (2SSB 6304)
  26. Passed to Rules Committee for second reading. (SSB 6304)
  27. Passed to Rules Committee for second reading.
  28. WM - Majority; 2nd substitute bill be substituted, do pass. (2SSB 6304)
  29. WM - Majority; 2nd substitute bill be substituted, do pass. (SSB 6304)
  30. WM - Majority; 2nd substitute bill be substituted, do pass.
  31. Referred to Ways & Means. (SSB 6304)
  32. Referred to Ways & Means.
  33. EC - Majority; 1st substitute bill be substituted, do pass. (SSB 6304)
  34. And refer to Ways & Means. (SSB 6304)
  35. And refer to Ways & Means.
  36. EC - Majority; 1st substitute bill be substituted, do pass.
  37. First reading, referred to Economic Development.

SB 6304 in other sessions

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

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