WA People
BILL · 2021–22 SESSION · LATEST VERSION SHB 1095

HB 1095: Emergency assistance/tax

Concerning the taxation of governmental financial assistance programs addressing the impacts of conditions giving rise to a gubernatorial or presidential emergency proclamation by creating state business and occupation tax and state public utility tax exemptions, a sales and use tax exemption for the receipt of such financial assistance, and clarifying the sales and use tax obligations for goods and services purchased by recipients of such financial assistance.

Summary

  • Provides a business and occupation tax, a public utilities tax, and a retail sales tax exemption for a qualifying grant received on or after February 29, 2020, that is related to a national or state emergency proclamation.

From the Substitute House Bill Report (SHB 1095), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 4, Laws of 2021
  1. IntroducedJan 11, 2021
  2. Out of committeeJan 21, 2021
  3. Passed HouseJan 22, 2021
  4. Passed SenateFeb 10, 2021
  5. GovernorFeb 19, 2021
  6. LawFeb 19, 2021
Prime sponsor
Amy Walen (D-48)
Introduced
January 11, 2021 in the House
Last action
February 19, 2021
Session law
Chapter 4, Laws of 2021
Requested by
State agency
Budget
Has a fiscal note
Versions
HB 1095, SHB 1095

AN ACT Relating to the taxation of governmental financial assistance programs addressing the impacts of conditions giving rise to a gubernatorial or presidential emergency proclamation by creating state business and occupation tax and state public utility tax exemptions, a sales and use tax exemption for the receipt of such financial assistance, and clarifying the sales and use tax obligations for goods and services purchased by recipients of such financial assistance;

Sponsors

Prime sponsor: Amy Walen (D-48)

16 co-sponsors (12 Democrats, 4 Republicans)

Matt Boehnke R-8Cindy Ryu D-32Mari Leavitt D-28Chris Corry R-14Emily Wicks D-38Steve Tharinger D-24Lillian Ortiz-Self D-21Lisa Callan D-5Jenny Graham R-6Jake Fey D-27Noel Frame D-36Drew Stokesbary R-31Tina Orwall D-33Alicia Rule D-42Steve Bergquist D-11Gerry Pollet D-46

Votes

House · Final Passage

Passed January 22, 2021
Version voted on: SHB 1095
98 Yea 0 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat57000
Republican41000
How each member voted

Yea (98)

Permalink to this vote

Senate · 3rd Reading & Final Passage

Passed February 10, 2021
Version voted on: SHB 1095
49 Yea 0 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat29000
Republican20000
How each member voted

Yea (49)

Permalink to this vote

History

  1. Effective date 2/19/2021. (SHB 1095)
  2. Chapter 4, 2021 Laws. (SHB 1095)
  3. Governor signed. (SHB 1095)
  4. Delivered to Governor. (SHB 1095)
  5. President signed. (SHB 1095)
  6. Speaker signed. (SHB 1095)
  7. Third reading, passed; yeas, 49; nays, 0; absent, 0; excused, 0. (SHB 1095)
  8. Rules suspended. Placed on Third Reading. (SHB 1095)
  9. Passed to Rules Committee for second reading. (SHB 1095)
  10. Placed on second reading by Rules Committee. (SHB 1095)
  11. WM - Majority; do pass. (SHB 1095)
  12. First reading, referred to Ways & Means. (SHB 1095)
  13. Third reading, passed; yeas, 98; nays, 0; absent, 0; excused, 0. (SHB 1095)
  14. Rules suspended. Placed on Third Reading. (SHB 1095)
  15. 1st substitute bill substituted. (SHB 1095)
  16. 1st substitute bill substituted.
  17. Placed on second reading. (SHB 1095)
  18. Placed on second reading.
  19. FIN - Majority; 1st substitute bill be substituted, do pass. (SHB 1095)
  20. FIN - Executive action taken by committee.
  21. FIN - Majority; 1st substitute bill be substituted, do pass.
  22. First reading, referred to Finance.
  23. Prefiled for introduction.

HB 1095 in other sessions

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

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