WA People
BILL · 2023–24 SESSION · LATEST VERSION SHB 1431

HB 1431: Senior living meals/tax

Clarifying that meals furnished to tenants of senior living communities as part of their rental agreement are not subject to sales and use tax.

Summary

  • Excludes food, drink, or meals provided by a senior living community to tenants as part of a rental or residency agreement from the definition of sale for purposes of taxation.

From the Substitute House Bill Report (SHB 1431), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 416, Laws of 2023
  1. IntroducedJan 18, 2023
  2. Out of committeeFeb 17, 2023
  3. Passed HouseMar 16, 2023
  4. Passed SenateApr 19, 2023
  5. GovernorMay 11, 2023
  6. LawMay 11, 2023
Prime sponsor
Joe Timmons (D-42)
Introduced
January 18, 2023 in the House
Last action
May 11, 2023
Session law
Chapter 416, Laws of 2023
Budget
Has a fiscal note
Versions
HB 1431, SHB 1431

AN ACT Relating to clarifying that meals furnished to tenants of senior living communities as part of their rental agreement are not subject to sales and use tax;

Sponsors

Prime sponsor: Joe Timmons (D-42)

36 co-sponsors (22 Democrats, 14 Republicans)

Drew Stokesbary R-31Larry Springer D-45Chris Corry R-14Monica Jurado Stonier D-49Peter Abbarno R-20Alicia Rule D-42Joe Schmick R-9Chipalo Street D-37Joe Fitzgibbon D-34Cyndy Jacobsen R-25Paul Harris R-17Spencer Hutchins R-26Marcus Riccelli D-3Joel McEntire R-19Jacquelin Maycumber R-7Dan Bronoske D-28Alex Ramel D-40Eric Robertson R-31Jamila Taylor D-30Tarra Simmons D-23Steve Tharinger D-24Liz Berry D-36Michelle Valdez R-26Kristine Reeves D-30Lillian Ortiz-Self D-21My-Linh Thai D-41Leonard Christian R-4Shelley Kloba D-1Jessica Bateman D-22Mia Gregerson D-33Stephanie Barnard R-8Gerry Pollet D-46Julia Reed D-36Timm Ormsby D-3Beth Doglio D-22Greg Cheney R-18

Votes

House · 3rd Reading & Final Passage

Passed March 16, 2023
Version voted on: SHB 1431
95 Yea 0 Nay 0 Absent 3 Excused
PartyYeaNayAbsentExcused
Democrat57001
Republican38002
How each member voted

Yea (95)

Permalink to this vote

Senate · 3rd Reading & Final Passage

Passed April 19, 2023
Version voted on: SHB 1431
48 Yea 0 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat28001
Republican20000
How each member voted

Yea (48)

Excused (1)

Permalink to this vote

History

  1. Effective date 7/23/2023*. (SHB 1431)
  2. Chapter 416, 2023 Laws. (SHB 1431)
  3. Governor signed. (SHB 1431)
  4. Delivered to Governor. (SHB 1431)
  5. President signed. (SHB 1431)
  6. Speaker signed. (SHB 1431)
  7. Third reading, passed; yeas, 48; nays, 0; absent, 0; excused, 1. (SHB 1431)
  8. Rules suspended. Placed on Third Reading. (SHB 1431)
  9. Placed on second reading by Rules Committee. (SHB 1431)
  10. Passed to Rules Committee for second reading. (SHB 1431)
  11. WM - Majority; do pass. (SHB 1431)
  12. First reading, referred to Ways & Means. (SHB 1431)
  13. Third reading, passed; yeas, 95; nays, 0; absent, 0; excused, 3. (SHB 1431)
  14. Rules suspended. Placed on Third Reading. (SHB 1431)
  15. Amendment ruled beyond the scope and object of the bill. (SHB 1431)
  16. 1st substitute bill substituted. (SHB 1431)
  17. 1st substitute bill substituted.
  18. Rules Committee relieved of further consideration. Placed on second reading. (SHB 1431)
  19. Rules Committee relieved of further consideration. Placed on second reading.
  20. Referred to Rules 2 Review. (SHB 1431)
  21. Referred to Rules 2 Review.
  22. FIN - Majority; 1st substitute bill be substituted, do pass. (SHB 1431)
  23. FIN - Majority; 1st substitute bill be substituted, do pass.
  24. FIN - Executive action taken by committee.
  25. First reading, referred to Finance.

HB 1431 in other sessions

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

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