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HB1408 • 2026

Community authority funding

Establishing funding for community preservation and development authorities approved through RCW 43.167.060.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Santos, Representative Orcutt, Representative Leavitt, Representative Thai, Representative Duerr, Representative Pollet, Representative Street, Representative Macri
Last action
2026-02-13
Official status
H subst for
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Community authority funding

Community authority funding

What This Bill Does

  • Community authority funding

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

1408-S.E AMS WM S5884.1

0 • Ways & Means

ADOPTED

Plain English: 1408-S.E AMS WM S5884.1 ESHB 1408 - S COMM AMD By Committee on Ways & Means ADOPTED 03/04/2026 Strike everything after the enacting clause and insert the 1 following: 2 "NEW SECTION.

  • 1408-S.E AMS WM S5884.1 ESHB 1408 - S COMM AMD By Committee on Ways & Means ADOPTED 03/04/2026 Strike everything after the enacting clause and insert the 1 following: 2 "NEW SECTION.
  • Sec.
  • 1.
  • A new section is added to chapter 82.08 3 RCW to read as follows: 4 (1) Beginning April 1, 2026, 20 percent of the estimated revenue 5 of the state tax imposed pursuant to RCW 82.08.020(1) on each retail 6 sale occurring at a qualified facility pursuant to this chapter must 7 be deposited quarterly, into the community preservation and 8 development authority account under RCW 43.167.040, no later than 9 three months after the end of the calendar quarter in which the taxes 10 were collected.
1408-S AMH SANT TAYT 519

1762 • Santos

ADOPTED

Plain English: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 1408-S AMH SANT TAYT 519 1 - Official Print By Representative Santos 1408-S AMH SANT TAYT 519 SHB 1408 - H AMD 1762 ADOPTED 02/13/2026 On page 1, beginning on line 7, strike all of section 1 and insert the following: "NEW SECTION.

  • 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 1408-S AMH SANT TAYT 519 1 - Official Print By Representative Santos 1408-S AMH SANT TAYT 519 SHB 1408 - H AMD 1762 ADOPTED 02/13/2026 On page 1, beginning on line 7, strike all of section 1 and insert the following: "NEW SECTION.
  • Sec.
  • 1.
  • A new section is added to chapter 82.08 RCW to read as follows: (1) Beginning January 1, 2026, 30 percent of the estimated revenue of the state tax imposed pursuant to RCW 82.08.020(1) on each retail sale occurring at a qualified facility pursuant to this chapter must be deposited quarterly, into the community preservation and development authority account under RCW 43.167.040, no later than 3 months after the end of the calendar quarter in which the taxes were collected.

Bill History

  1. 2026-02-13 House

    1st substitute bill substituted.

Official Summary Text

Community authority funding

Current Bill Text

Read the full stored bill text
AN ACT Relating to establishing funding for community 1
preservation and development authorities approved through RCW 2
43.167.060; adding a new section to chapter 82.08 RCW; adding a new 3
section to chapter 82.12 RCW; adding new sections to chapter 43.167 4
RCW; and providing an expiration date. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:6
NEW SECTION. Sec. 1. A new section is added to chapter 82.08 7
RCW to read as follows: 8
(1) Beginning January 1, 2026, 30 percent of the revenue of the 9
state tax imposed pursuant to RCW 82.08.020(1) on each retail sale 10
occurring at a qualified facility pursuant to this chapter must be 11
deposited into the community preservation and development authority 12
account under RCW 43.167.040. The revenue shall be deposited equally 13
between the operating subaccount and the capital subaccount.14
(2)(a) By November 1st and by May 1st of each year, the 15
department must calculate the amount of state sales and use tax 16
collected as the result of retail sales at a qualified facility 17
during the previous six months. The department must determine the 18
appropriate amount to be deposited into the community preservation 19
and development authority accounts based on the provisions of 20
subsection (1) of this section. 21
H-0035.2
HOUSE BILL 1408
State of Washington 69th Legislature 2025 Regular Session
By Representatives Santos, Orcutt, Leavitt, Thai, Duerr, Pollet,
Street, and Macri
Read first time 01/20/25. Referred to Committee on Technology,
Economic Development, & Veterans.
p. 1 HB 1408
(b) The department must notify the state treasurer of the amount 1
of revenue required to be transferred to the community preservation 2
and development authority account by December 1st and by June 1st 3
each year. The treasurer must deposit those funds into the community 4
preservation and development authority account under RCW 43.167.040 5
by December 31st and June 30th each year. 6
(3) "Qualified facility" is a facility located in a county with a 7
community preservation and development authority that: (a) Has a 8
seating capacity of at least 68,000 fixed seats in an open-air 9
stadium and has related event space of at least 300,000 square feet; 10
or (b) has a seating capacity of at least 47,000 seats for its main 11
use and a retractable roof. 12
NEW SECTION. Sec. 2. A new section is added to chapter 82.12 13
RCW to read as follows: 14
The provisions of section 1 of this act apply throughout this 15
chapter. 16
NEW SECTION. Sec. 3. A new section is added to chapter 43.167 17
RCW to read as follows: 18
(1) It is the legislature's specific public policy objective to 19
provide funding pursuant to section 1 of this act to the community 20
preservation and development authorities, as created in this chapter, 21
to promote and enhance the health, safety, and economic well-being of 22
communities adversely impacted by the construction of, or on-going 23
operation of, multiple major public facilities, public works, and 24
capital projects. It is the intent of the legislature for the joint 25
legislative audit and review committee to conduct a review of the 26
funding and provide its findings to the legislature by December 1, 27
2034. 28
(2) The legislature intends to extend the expiration date of this 29
funding if the review finds that the community preservation and 30
development authority: 31
(a) Increases the economic vitality of the area by providing 32
assistance to struggling small businesses in the area and assisting 33
in the repair of unreinforced masonry that allows businesses to 34
remain in place, increases the safety of residents, and promotes the 35
conversion of unused and underutilized properties to benefit the 36
community; 37
p. 2 HB 1408
(b) Enhances the livability of the community by assisting in 1
addressing the litter and debris in streets and alleys and provide 2
remediation to address the impacts of homelessness; and3
(c) Addresses housing needs, including funding new low-income and 4
workforce housing units, as well as funding locally based street 5
outreach to support interventions for unhoused residents.6
(3) In order to obtain the data necessary to perform the review 7
in subsection (2) of this section, the joint legislative audit and 8
review committee may refer to any data collected by the state.9
NEW SECTION. Sec. 4. A new section is added to chapter 43.167 10
RCW to read as follows: 11
Any community preservation and development authority organized 12
pursuant to this chapter must submit a biennial report to the 13
appropriate committees of the legislature on their strategic plan, 14
use of funding, and impacts on the community by November 1st of each 15
odd-numbered year. 16
NEW SECTION. Sec. 5. This act expires January 1, 2037.17
--- END ---
p. 3 HB 1408