BILL · 2021–22 SESSION · LATEST VERSION ESSB 5714

SB 5714: Solar canopies tax deferral

Creating a sales and use tax deferral program for solar canopies placed on large-scale commercial parking lots and other similar areas.

Summary

  • Defers state and local sales and uses taxes on a qualified solar canopy, including labor and services rendered in the planning, installation, and construction of the project, that is located in a qualifying commercial center.
  • Requires that a qualified solar canopy be at least 50,000 square feet and be capable of producing at least one megawatt of electricity.
  • Reduces the amount of state sales and use tax to be repaid if the recipient complies with specified labor standards.
  • Directs the Department of Revenue to stop accepting new applications for the deferral after June 30, 2032.

From the Engrossed Substitute House Bill Report (ESSB 5714), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 161, Laws of 2022
  1. IntroducedJan 10, 2022
  2. Out of committeeFeb 25, 2022
  3. Passed SenateMar 4, 2022
  4. Passed HouseMar 9, 2022
  5. GovernorMar 24, 2022
  6. LawMar 24, 2022
Prime sponsor
Senator (D-36)
Introduced
January 10, 2022 in the Senate
Last action
March 24, 2022
Session law
Chapter 161, Laws of 2022
Budget
Has a fiscal note
Versions
SB 5714, ESSB 5714

AN ACT Relating to creating a sales and use tax deferral program for solar canopies placed on large-scale commercial parking lots and other similar areas;

Sponsors

Votes

Senate · 3rd Reading & Final Passage

Passed March 4, 2022
Version voted on: ESSB 5714
29 Yea 19 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat27101
Republican21800
How each member voted

House · 3rd Reading & Final Passage

Passed March 9, 2022
Version voted on: ESSB 5714
57 Yea 40 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat57000
Republican04001
How each member voted

Yea (57)

Excused (1)

1 other recorded vote (amendments, procedural motions)

Senate · Amendment 1373 by Schoesler (page 5, line 1)

March 4, 2022
Version voted on: ESSB 5714
21 Yea 27 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat12701
Republican20000
How each member voted

History

  1. Effective date 7/1/2022. (ESSB 5714)
  2. Chapter 161, 2022 Laws. (ESSB 5714)
  3. Governor signed. (ESSB 5714)
  4. Delivered to Governor. (ESSB 5714)
  5. Speaker signed. (ESSB 5714)
  6. President signed. (ESSB 5714)
  7. Third reading, passed; yeas, 57; nays, 40; absent, 0; excused, 1. (ESSB 5714)
  8. Rules suspended. Placed on Third Reading. (ESSB 5714)
  9. Referred to Rules 2 Review. (ESSB 5714)
  10. Rules Committee relieved of further consideration. Placed on second reading. (ESSB 5714)
  11. FIN - Majority; do pass. (ESSB 5714)
  12. FIN - Executive action taken by committee. (ESSB 5714)
  13. Minority; do not pass. (ESSB 5714)
  14. First reading, referred to Finance. (ESSB 5714)
  15. Third reading, passed; yeas, 29; nays, 19; absent, 0; excused, 1. (ESSB 5714)
  16. Rules suspended. Placed on Third Reading. (ESSB 5714)
  17. Floor amendment(s) adopted. (ESSB 5714)
  18. 1st substitute bill substituted. (ESSB 5714)
  19. 1st substitute bill substituted.
  20. Placed on second reading by Rules Committee. (ESSB 5714)
  21. Placed on second reading by Rules Committee.
  22. Passed to Rules Committee for second reading. (ESSB 5714)
  23. Passed to Rules Committee for second reading.
  24. WM - Majority; do pass 1st substitute bill proposed by Environment, Energy & Technology. (ESSB 5714)
  25. Minority; do not pass. (ESSB 5714)
  26. Minority; do not pass.
  27. WM - Majority; do pass 1st substitute bill proposed by Environment, Energy & Technology.
  28. Referred to Ways & Means. (ESSB 5714)
  29. Referred to Ways & Means.
  30. Minority; do not pass. (ESSB 5714)
  31. And refer to Ways & Means. (ESSB 5714)
  32. ENET - Majority; 1st substitute bill be substituted, do pass. (ESSB 5714)
  33. ENET - Majority; 1st substitute bill be substituted, do pass.
  34. And refer to Ways & Means.
  35. Minority; do not pass.
  36. First reading, referred to Environment, Energy & Technology.
  37. Prefiled for introduction.

SB 5714 in other sessions

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

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