WA People
BILL · 2025–26 SESSION · LATEST VERSION ESSB 6231

SB 6231: Data center tax exemptions

Expiring tax exemptions for data centers. (REVISED FOR ENGROSSED: Removing a tax exemption for the replacement of equipment for data centers.)

Summary

  • Expires sales tax exemption certificates issued to qualifying rural county data centers based on refurbishment, effective July 1, 2026, and prohibits the future issue of such exemption certificates.
  • Provides that data centers refurbished on or after July 1, 2026, do not qualify as eligible data centers for the purpose of the urban county data center sales tax exemption.
  • Provides that replacement server equipment no longer qualifies as eligible server equipment for the purpose of the rural and urban county data center sales tax exemptions.

From the Engrossed Substitute House Bill Report (ESSB 6231), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 266, Laws of 2026
  1. IntroducedJan 20, 2026
  2. Out of committeeFeb 23, 2026
  3. Passed SenateFeb 28, 2026
  4. Passed HouseMar 12, 2026
  5. GovernorApr 1, 2026
  6. LawApr 1, 2026
Prime sponsor
Noel Frame (D-36)
Introduced
January 20, 2026 in the Senate
Last action
April 1, 2026
Session law
Chapter 266, Laws of 2026
Requested by
State agency
Companion bill
HB 2708
Budget
Has a fiscal note
Versions
SB 6231, SSB 6231, ESSB 6231

AN ACT Relating to removing a tax exemption for the replacement of equipment for data centers;

Sponsors

Prime sponsor: Noel Frame (D-36)

1 co-sponsor (1 Democrat, 0 Republicans)

Bob Hasegawa D-11

Votes

Senate · 3rd Reading & Final Passage

Passed February 28, 2026
Version voted on: ESSB 6231
26 Yea 23 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat26400
Republican01900
How each member voted
Permalink to this vote

House · 3rd Reading & Final Passage

Passed March 12, 2026
Version voted on: ESSB 6231
51 Yea 46 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat51800
Republican03801
How each member voted

Yea (51)

Nay (46)

Excused (1)

Permalink to this vote
1 other recorded vote (amendments, procedural motions)

House · Amendment 2663 by Orcutt (page 2, line 25)

March 12, 2026
Version voted on: ESSB 6231
47 Yea 50 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat95000
Republican38001
How each member voted

Yea (47)

Nay (50)

Excused (1)

Permalink to this vote

History

  1. Governor signed. (ESSB 6231)
  2. Chapter 266, 2026 Laws. (ESSB 6231)
  3. Effective date 6/11/2026*. (ESSB 6231)
  4. Delivered to Governor. (ESSB 6231)
  5. Third reading, passed; yeas, 51; nays, 46; absent, 0; excused, 1. (ESSB 6231)
  6. Rules suspended. Placed on Third Reading. (ESSB 6231)
  7. President signed. (ESSB 6231)
  8. Speaker signed. (ESSB 6231)
  9. Referred to Rules 2 Review. (ESSB 6231)
  10. Rules Committee relieved of further consideration. Placed on second reading. (ESSB 6231)
  11. Minority; do not pass. (ESSB 6231)
  12. FIN - Majority; do pass. (ESSB 6231)
  13. FIN - Executive action taken by committee. (ESSB 6231)
  14. First reading, referred to Finance. (ESSB 6231)
  15. Third reading, passed; yeas, 26; nays, 23; absent, 0; excused, 0. (ESSB 6231)
  16. Rules suspended. Placed on Third Reading. (ESSB 6231)
  17. Floor amendment(s) adopted. (ESSB 6231)
  18. 1st substitute bill substituted. (ESSB 6231)
  19. 1st substitute bill substituted.
  20. Placed on second reading by Rules Committee. (ESSB 6231)
  21. Placed on second reading by Rules Committee.
  22. Passed to Rules Committee for second reading. (ESSB 6231)
  23. Passed to Rules Committee for second reading.
  24. WM - Majority; 1st substitute bill be substituted, do pass. (ESSB 6231)
  25. Minority; do not pass. (ESSB 6231)
  26. Minority; without recommendation. (ESSB 6231)
  27. Minority; without recommendation.
  28. Minority; do not pass.
  29. WM - Majority; 1st substitute bill be substituted, do pass.
  30. First reading, referred to Ways & Means.

SB 6231 in other sessions

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

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