BILL · 2019–20 SESSION · LATEST VERSION ESSB 6492

SB 6492: B&O tax/workforce education

Addressing workforce education investment funding through business and occupation tax reform.

Summary

Replaces a workforce education investment surcharge with an increase in the general service business and occupation tax rate from 1.5 percent to 1.8 percent for businesses with gross income in excess of $1 million.
Establishes a 1.22 percent surcharge on large advanced computing businesses.
Expands the business and occupation tax credit for small businesses.

From the Engrossed Substitute Senate Bill Report (ESSB 6492), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 2, Laws of 2020

IntroducedJan 20, 2020
Out of committeeJan 27, 2020
Passed SenateJan 30, 2020
Passed HouseFeb 6, 2020
GovernorFeb 10, 2020
LawFeb 10, 2020

Prime sponsor: Jamie Pedersen (D-43)
Introduced: January 20, 2020 in the Senate
Last action: February 10, 2020
Session law: Chapter 2, Laws of 2020
Budget: Has a fiscal note
Versions: SB 6492, ESSB 6492

AN ACT Relating to addressing workforce education investment funding through business and occupation tax reform;

Votes

Senate · 3rd Reading & Final Passage

Passed January 30, 2020

Version voted on: ESSB 6492

28 Yea 21 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	28	1	0	0
Republican	0	20	0	0

How each member voted

Yea (28)

Nay (21)

Permalink to this vote

House · 3rd Reading & Final Passage

Passed February 6, 2020

Version voted on: ESSB 6492

52 Yea 45 Nay 0 Absent 1 Excused

Party	Yea	Nay	Absent	Excused
Democrat	52	5	0	0
Republican	0	40	0	1

How each member voted

Yea (52)

Nay (45)

Excused (1)

Matt Boehnke R-8

Permalink to this vote

12 other recorded votes (amendments, procedural motions)

Senate · Amendment 922 by Braun (page 3, line 25)

January 29, 2020

Version voted on: ESSB 6492

21 Yea 27 Nay 1 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	1	27	1	0
Republican	20	0	0	0

How each member voted

Yea (21)

Nay (27)

Absent (1)

Jeannie Darneille D-27

Permalink to this vote

Senate · Amendment 924 by Becker (page 3, line 36)

January 29, 2020

Version voted on: ESSB 6492

21 Yea 27 Nay 0 Absent 1 Excused

Party	Yea	Nay	Absent	Excused
Democrat	1	27	0	1
Republican	20	0	0	0

How each member voted

Yea (21)

Nay (27)

Excused (1)

Jeannie Darneille D-27

Permalink to this vote

Senate · Amendment 929 by Holy (page 3, line 36)

January 29, 2020

Version voted on: ESSB 6492

20 Yea 28 Nay 1 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	1	28	0	0
Republican	19	0	1	0

How each member voted

Yea (20)

Nay (28)

Absent (1)

Doug Ericksen R-42

Permalink to this vote

Senate · Amendment 934 by Rivers (page 3, line 36)

January 29, 2020

Version voted on: ESSB 6492

21 Yea 28 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	1	28	0	0
Republican	20	0	0	0

How each member voted

Yea (21)

Nay (28)

Permalink to this vote

Senate · Amendment 936 by Wilson, L. (page 3, line 36)

January 29, 2020

Version voted on: ESSB 6492

21 Yea 28 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	1	28	0	0
Republican	20	0	0	0

How each member voted

Yea (21)

Nay (28)

Permalink to this vote

Senate · Amendment 940 by O'Ban (page 3, line 36)

January 29, 2020

Version voted on: ESSB 6492

21 Yea 28 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	1	28	0	0
Republican	20	0	0	0

How each member voted

Yea (21)

Nay (28)

Permalink to this vote

Senate · Amendment 943 by O'Ban (page 3, line 36)

January 29, 2020

Version voted on: ESSB 6492

21 Yea 28 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	1	28	0	0
Republican	20	0	0	0

How each member voted

Yea (21)

Nay (28)

Permalink to this vote

Senate · Amendment 947 by Braun (page 18, line 5)

January 29, 2020

Version voted on: ESSB 6492

24 Yea 25 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	4	25	0	0
Republican	20	0	0	0

How each member voted

Yea (24)

Nay (25)

Permalink to this vote

House · Amendment 1070 by Schmick (page 4, line 11)

February 6, 2020

Version voted on: ESSB 6492

48 Yea 48 Nay 0 Absent 2 Excused

Party	Yea	Nay	Absent	Excused
Democrat	8	48	0	1
Republican	40	0	0	1

How each member voted

Yea (48)

Nay (48)

Excused (2)

Richard DeBolt R-20
Laurie Dolan D-22

Permalink to this vote

House · Amendment 1078 by Harris (page 4, line 11)

February 6, 2020

Version voted on: ESSB 6492

45 Yea 52 Nay 0 Absent 1 Excused

Party	Yea	Nay	Absent	Excused
Democrat	5	52	0	0
Republican	40	0	0	1

How each member voted

Yea (45)

Nay (52)

Excused (1)

J.T. Wilcox R-2

Permalink to this vote

House · Amendment 1081 by Barkis (page 4, line 11)

February 6, 2020

Version voted on: ESSB 6492

44 Yea 52 Nay 0 Absent 2 Excused

Party	Yea	Nay	Absent	Excused
Democrat	5	52	0	0
Republican	39	0	0	2

How each member voted

Yea (44)

Nay (52)

Excused (2)

Matt Boehnke R-8
J.T. Wilcox R-2

Permalink to this vote

House · Amendment 1095 by Young (page 4, line 11)

February 6, 2020

Version voted on: ESSB 6492

45 Yea 51 Nay 0 Absent 2 Excused

Party	Yea	Nay	Absent	Excused
Democrat	6	51	0	0
Republican	39	0	0	2

How each member voted

Yea (45)

Nay (51)

Excused (2)

Matt Boehnke R-8
J.T. Wilcox R-2

Permalink to this vote

History

Feb 10, 2020Effective date 2/10/2020*. (ESSB 6492)
Feb 10, 2020Chapter 2, 2020 Laws. (ESSB 6492)
Feb 10, 2020Governor signed. (ESSB 6492)
Feb 7, 2020Delivered to Governor. (ESSB 6492)
Feb 7, 2020Speaker signed. (ESSB 6492)
Feb 7, 2020President signed. (ESSB 6492)
Feb 6, 2020Third reading, passed; yeas, 52; nays, 45; absent, 0; excused, 1. (ESSB 6492)
Feb 6, 2020Rules suspended. Placed on Third Reading. (ESSB 6492)
Feb 6, 2020Amendment ruled beyond the scope and object of the bill. (ESSB 6492)
Feb 5, 2020Placed on second reading. (ESSB 6492)
Feb 4, 2020Minority; do not pass. (ESSB 6492)
Feb 4, 2020FIN - Majority; do pass. (ESSB 6492)
Jan 31, 2020First reading, referred to Finance. (ESSB 6492)
Jan 30, 2020Third reading, passed; yeas, 28; nays, 21; absent, 0; excused, 0. (ESSB 6492)
Jan 29, 2020Held on third reading. (ESSB 6492)
Jan 29, 2020Rules suspended. Placed on Third Reading. (ESSB 6492)
Jan 29, 2020Floor amendment(s) adopted. (ESSB 6492)
Jan 29, 20201st substitute bill substituted. (ESSB 6492)
Jan 29, 20201st substitute bill substituted.
Jan 28, 2020Placed on second reading by Rules Committee. (ESSB 6492)
Jan 28, 2020Placed on second reading by Rules Committee.
Jan 27, 2020Passed to Rules Committee for second reading. (ESSB 6492)
Jan 27, 2020Passed to Rules Committee for second reading.
Jan 23, 2020WM - Majority; 1st substitute bill be substituted, do pass. (ESSB 6492)
Jan 23, 2020Minority; do not pass. (ESSB 6492)
Jan 23, 2020Minority; without recommendation. (ESSB 6492)
Jan 23, 2020Minority; without recommendation.
Jan 23, 2020Minority; do not pass.
Jan 23, 2020WM - Majority; 1st substitute bill be substituted, do pass.
Jan 20, 2020First reading, referred to Ways & Means.

SB 6492 in other sessions

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

SB 6492 (2017–18) Child sex trafficking · Did not pass · stalled on the Senate floor
SB 6492 (2015–16) Sec of State/corporate docs · Did not pass · stalled on the Senate floor
SB 6492 (2013–14) Statements by juveniles · Did not pass · died in committee
SB 6492 (2011–12) Competency to stand trial · Enacted · Chapter 256, Laws of 2012
SB 6492 (2009–10) L & I subpoenas/electricians · Did not pass · stalled on the Senate floor
SB 6492 (2007–08) Civil confinement · Did not pass · passed Senate, stalled in House
SB 6492 (2005–06) Legal financial obligations · Did not pass · died in committee
SB 6492 (2003–04) Teachers' retirement · Did not pass · died in committee

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SB 6492: B&O tax/workforce education

Summary

Sponsors

Votes

Senate · 3rd Reading & Final Passage

Yea (28)

Nay (21)

House · 3rd Reading & Final Passage

Yea (52)

Nay (45)

Excused (1)

Senate · Amendment 922 by Braun (page 3, line 25)

Yea (21)

Nay (27)

Absent (1)

Senate · Amendment 924 by Becker (page 3, line 36)

Yea (21)

Nay (27)

Excused (1)

Senate · Amendment 929 by Holy (page 3, line 36)

Yea (20)

Nay (28)

Absent (1)

Senate · Amendment 934 by Rivers (page 3, line 36)

Yea (21)

Nay (28)

Senate · Amendment 936 by Wilson, L. (page 3, line 36)

Yea (21)

Nay (28)

Senate · Amendment 940 by O'Ban (page 3, line 36)

Yea (21)

Nay (28)

Senate · Amendment 943 by O'Ban (page 3, line 36)

Yea (21)

Nay (28)

Senate · Amendment 947 by Braun (page 18, line 5)

Yea (24)

Nay (25)

House · Amendment 1070 by Schmick (page 4, line 11)

Yea (48)

Nay (48)

Excused (2)

House · Amendment 1078 by Harris (page 4, line 11)

Yea (45)

Nay (52)

Excused (1)

House · Amendment 1081 by Barkis (page 4, line 11)

Yea (44)

Nay (52)

Excused (2)

House · Amendment 1095 by Young (page 4, line 11)

Yea (45)

Nay (51)

Excused (2)

History

SB 6492 in other sessions