BILL · 2025–26 SESSION · LATEST VERSION ESSB 5794

SB 5794: Tax preferences

Adopting recommendations from the tax preference performance review process, eliminating obsolete tax preferences, clarifying legislative intent, and addressing changes in constitutional law.

Summary

Repeals certain tax preferences.

From the Engrossed Substitute House Bill Report (ESSB 5794), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted (partial veto) Enacted with partial veto · Chapter 423, Laws of 2025

IntroducedMar 21, 2025
Out of committeeApr 19, 2025
Passed SenateApr 19, 2025
Passed HouseApr 23, 2025
Partly vetoedMay 20, 2025
LawMay 20, 2025

Prime sponsor: Jesse Salomon (D-32)
Introduced: March 21, 2025 in the Senate
Last action: May 20, 2025
Session law: Chapter 423, Laws of 2025
Budget: Has a fiscal note
Versions: SB 5794, SSB 5794, ESSB 5794

AN ACT Relating to improving the administration of tax preferences by adopting recommendations from the tax preference performance review process, eliminating obsolete tax preferences, clarifying legislative intent, and addressing changes in constitutional law;

Votes

Senate · 3rd Reading & Final Passage

Passed April 19, 2025

Version voted on: ESSB 5794

26 Yea 22 Nay 0 Absent 1 Excused

Party	Yea	Nay	Absent	Excused
Democrat	26	3	0	1
Republican	0	19	0	0

How each member voted

Yea (26)

Nay (22)

Excused (1)

Lisa Wellman D-41

Permalink to this vote

House · Final Passage as Amended by the House

Passed April 23, 2025

Version voted on: ESSB 5794

53 Yea 45 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	53	6	0	0
Republican	0	39	0	0

How each member voted

Yea (53)

Nay (45)

Permalink to this vote

Senate · Final Passage as Amended by the House

Passed April 24, 2025

Version voted on: ESSB 5794

26 Yea 22 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	26	3	0	0
Republican	0	19	0	0

How each member voted

Yea (26)

Nay (22)

Permalink to this vote

1 other recorded vote (amendments, procedural motions)

Senate · Amendment 442 by Braun (page 26, line 9)

April 19, 2025

Version voted on: ESSB 5794

20 Yea 28 Nay 0 Absent 1 Excused

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

How each member voted

Yea (20)

Nay (28)

Excused (1)

Lisa Wellman D-41

Permalink to this vote

History

May 20, 2025Governor partially vetoed. (ESSB 5794)
May 20, 2025Effective date 1/1/2026*. (ESSB 5794)
May 20, 2025Chapter 423, 2025 Laws PV. (ESSB 5794)
Apr 27, 2025Delivered to Governor. (ESSB 5794)
Apr 26, 2025Speaker signed. (ESSB 5794)
Apr 25, 2025President signed. (ESSB 5794)
Apr 24, 2025Passed final passage; yeas, 26; nays, 22; absent, 0; excused, 0. (ESSB 5794)
Apr 24, 2025Senate concurred in House amendments. (ESSB 5794)
Apr 23, 2025Third reading, passed; yeas, 53; nays, 45; absent, 0; excused, 0. (ESSB 5794)
Apr 23, 2025Rules suspended. Placed on Third Reading. (ESSB 5794)
Apr 23, 2025Committee amendment(s) adopted as amended. (ESSB 5794)
Apr 23, 2025Rules Committee relieved of further consideration. Placed on second reading. (ESSB 5794)
Apr 22, 2025Minority; do not pass. (ESSB 5794)
Apr 22, 2025FIN - Majority; do pass with amendment(s). (ESSB 5794)
Apr 22, 2025FIN - Executive action taken by committee. (ESSB 5794)
Apr 22, 2025Referred to Rules 2 Review. (ESSB 5794)
Apr 21, 2025First reading, referred to Finance. (ESSB 5794)
Apr 19, 2025Third reading, passed; yeas, 26; nays, 22; absent, 0; excused, 1. (ESSB 5794)
Apr 19, 2025Rules suspended. Placed on Third Reading. (ESSB 5794)
Apr 19, 2025Floor amendment(s) adopted. (ESSB 5794)
Apr 19, 20251st substitute bill substituted. (ESSB 5794)
Apr 19, 2025Placed on second reading by Rules Committee. (ESSB 5794)
Apr 19, 2025Passed to Rules Committee for second reading. (ESSB 5794)
Apr 19, 20251st substitute bill substituted.
Apr 19, 2025Passed to Rules Committee for second reading.
Apr 19, 2025Placed on second reading by Rules Committee.
Apr 18, 2025Minority; do not pass. (ESSB 5794)
Apr 18, 2025WM - Majority; 1st substitute bill be substituted, do pass. (ESSB 5794)
Apr 18, 2025WM - Majority; 1st substitute bill be substituted, do pass.
Apr 18, 2025Minority; do not pass.
Mar 21, 2025First reading, referred to Ways & Means.

SB 5794 in other sessions

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

SB 5794 (2023–24) Architecture licensing exams · Did not pass · passed Senate, stalled in House
SB 5794 (2021–22) Behavioral health Rx drugs · Did not pass · passed Senate, stalled in House
SB 5794 (2019–20) Acupuncture & Eastern med. · Did not pass · died in committee
SB 5794 (2017–18) Trust water rights program · Did not pass · died in committee
SB 5794 (2015–16) EBT cards/higher ed students · Did not pass · died in committee
SB 5794 (2013–14) Alternative learning courses · Did not pass · passed Senate, stalled in House
SB 5794 (2011–12) Domestically brewed beer · Did not pass · died in committee
SB 5794 (2009–10) Pharmacy payment audit prog · Did not pass · died in committee

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SB 5794: Tax preferences

Summary

Sponsors

Votes

Senate · 3rd Reading & Final Passage

Yea (26)

Nay (22)

Excused (1)

House · Final Passage as Amended by the House

Yea (53)

Nay (45)

Senate · Final Passage as Amended by the House

Yea (26)

Nay (22)

Senate · Amendment 442 by Braun (page 26, line 9)

Yea (20)

Nay (28)

Excused (1)

History

SB 5794 in other sessions