Scholarship contributions

AN ACT Relating to requiring Washington state's participation in 1
the federal tax credit program for contributions of individuals to 2
scholarship granting organizations; adding a new section to chapter 3
82.01 RCW; creating new sections; and declaring an emergency.4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:5
NEW SECTION. Sec. 1. (1) The legislature finds that providing 6
parents with expanded abilities to choose the elementary and 7
secondary schools best suited to the needs of their children is both 8
in the best interest of the children and consistent with previously 9
enacted state legislation.10
(2) The legislature finds also that H.R. 1, enacted by the 119th 11
United States congress as P.L. 119-21, expands school choice 12
opportunities for parents by creating privately funded, state 13
specific, scholarship programs that are incentivized through federal 14
tax credits for individuals who contribute to scholarship granting 15
organizations. As provided in the federal law, Washington, by action 16
of the governor or as otherwise provided by state law, may elect to 17
participate in the tax credit program. 18
(3) The legislature, therefore, intends to require the director 19
of the department of revenue to: Designate Washington's participation 20
in the tax credit program established in section 70411 of P.L. 21
H-2467.3
HOUSE BILL 2444
State of Washington 69th Legislature 2026 Regular Session
By Representative Dufault
Read first time 01/13/26. Referred to Committee on Education.
p. 1 HB 2444
119-21; annually renew the state's participation in the program; 1
ensure that all participation obligations are met; and provide timely 2
notice of the state's participation to the pertinent federal and 3
state officials. 4
NEW SECTION. Sec. 2. A new section is added to chapter 82.01 5
RCW to read as follows: 6
(1) The director of revenue shall annually notify the applicable 7
federal entity or official of Washington's participation in the tax 8
credit program established in section 70411 of H.R. 1, legislation 9
enacted as P.L. 119-21, and ensure that all program participation 10
obligations are met. The initial notification must be provided by 11
April 1, 2026, with subsequent renewal notices provided in accordance 12
with this section, and federal regulations, guidance, or both.13
(2) The director of revenue shall annually transmit copies of the 14
notices required by this section to the governor, the appropriate 15
committees of the legislature, the superintendent of public 16
instruction, and the chair of the state board of education.17
(3) Rules adopted in accordance with this section and RCW 18
82.01.060(2) must be drafted and applied to facilitate maximum 19
implementation and optimization of the available federal tax credits.20
NEW SECTION. Sec. 3. If any part of this act is found to be in 21
conflict with federal requirements that are a prescribed condition to 22
the allocation of federal funds to the state, the conflicting part of 23
this act is inoperative solely to the extent of the conflict and with 24
respect to the agencies directly affected, and this finding does not 25
affect the operation of the remainder of this act in its application 26
to the agencies concerned. Rules adopted under this act must meet 27
federal requirements that are a necessary condition to the receipt of 28
federal funds by the state.29
NEW SECTION. Sec. 4. This act is necessary for the immediate 30
preservation of the public peace, health, or safety, or support of 31
the state government and its existing public institutions, and takes 32
effect immediately.33
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p. 2 HB 2444