Motor vehicle sales tax

AN ACT Relating to dedicating the state sales tax on motor 1
vehicles for transportation; amending RCW 82.08.020 and 82.12.020; 2
reenacting and amending RCW 43.84.092 and 43.84.092; adding a new 3
section to chapter 46.68 RCW; providing effective dates; and 4
providing an expiration date. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:6
Sec. 1. RCW 82.08.020 and 2022 c 16 s 145 are each amended to 7
read as follows: 8
(1) There is levied and collected a tax equal to six and five-9
tenths percent of the selling price on each retail sale in this state 10
of: 11
(a) Tangible personal property, unless the sale is specifically 12
excluded from the RCW 82.04.050 definition of retail sale;13
(b) Digital goods, digital codes, and digital automated services, 14
if the sale is included within the RCW 82.04.050 definition of retail 15
sale; 16
(c) Services, other than digital automated services, included 17
within the RCW 82.04.050 definition of retail sale;18
(d) Extended warranties to consumers; and 19
(e) Anything else, the sale of which is included within the RCW 20
82.04.050 definition of retail sale. 21
S-0236.2
SENATE BILL 5026
State of Washington 69th Legislature 2025 Regular Session
By Senators King, Chapman, Christian, Dozier, Fortunato, Gildon,
Harris, Holy, Muzzall, Short, and Wagoner
Prefiled 12/10/24. Read first time 01/13/25. Referred to Committee
on Ways & Means.
p. 1 SB 5026
(2) There is levied and collected an additional tax on each 1
retail car rental, regardless of whether the vehicle is licensed in 2
this state, equal to five and nine-tenths percent of the selling 3
price. The revenue collected under this subsection must be deposited 4
in the multimodal transportation account created in RCW 47.66.070.5
(3)(a) Beginning July 1, 2003, there is levied and collected an 6
additional tax of three-tenths of one percent of the selling price on 7
each retail sale of a motor vehicle in this state, other than retail 8
car rentals taxed under subsection (2) of this section. The revenue 9
collected under this subsection must be deposited in the multimodal 10
transportation account created in RCW 47.66.070. 11
(((4))) (b) For purposes of this subsection (((3) of this 12
section)), "motor vehicle" has the meaning provided in RCW 46.04.320, 13
but does not include: 14
(((a))) (i) Farm tractors or farm vehicles as defined in RCW 15
46.04.180 and 46.04.181, unless the farm tractor or farm vehicle is 16
for use in the production of ((cannabis)) marijuana;17
(((b))) (ii) Off-road vehicles as defined in RCW 46.04.365;18
(((c))) (iii) Nonhighway vehicles as defined in RCW 46.09.310; 19
and 20
(((d))) (iv) Snowmobiles as defined in RCW 46.04.546.21
(4)(a) Beginning July 1, 2026, and every year thereafter, 16.66 22
percent of all revenue collected under subsection (1) of this section 23
on each new and used retail sale of a vehicle in this state, 24
including private-party sales, but excluding retail car rentals taxed 25
under subsection (2) of this section, must be deposited in the 26
transportation preservation and maintenance account.27
(b) Beginning July 1, 2027, and every year thereafter, an 28
additional 16.66 percent for a total of 33.3 percent of all revenue 29
collected under subsection (1) of this section on each new and used 30
retail sale of a vehicle in this state, including private-party 31
sales, but excluding retail car rentals taxed under subsection (2) of 32
this section, must be deposited in the transportation preservation 33
and maintenance account.34
(c) Beginning July 1, 2028, and every year thereafter, an 35
additional 16.66 percent for a total of 50 percent of all revenue 36
collected under subsection (1) of this section on each new and used 37
retail sale of a vehicle in this state, including private-party 38
sales, but excluding retail car rentals taxed under subsection (2) of 39
p. 2 SB 5026
this section, must be deposited in the transportation preservation 1
and maintenance account. 2
(d) Beginning July 1, 2029, and every year thereafter, an 3
additional 16.66 percent for a total of 66.6 percent of all revenue 4
collected under subsection (1) of this section on each new and used 5
retail sale of a vehicle in this state, including private-party 6
sales, but excluding retail car rentals taxed under subsection (2) of 7
this section, must be deposited in the transportation preservation 8
and maintenance account.9
(e) Beginning July 1, 2030, and every year thereafter, an 10
additional 16.66 percent for a total of 83.3 percent of all revenue 11
collected under subsection (1) of this section on each new and used 12
retail sale of a vehicle in this state, including private-party 13
sales, but excluding retail car rentals taxed under subsection (2) of 14
this section, must be deposited in the transportation preservation 15
and maintenance account.16
(f) Beginning July 1, 2031, and every year thereafter, all 17
revenue collected under subsection (1) of this section on each new 18
and used retail sale of a vehicle in this state, including private-19
party sales, but excluding retail car rentals taxed under subsection 20
(2) of this section, must be deposited in the transportation 21
preservation and maintenance account.22
(g) For purposes of this subsection, "vehicle" has the meaning 23
provided in RCW 46.04.670 including, but not limited to, passenger 24
vehicles, light trucks, commercial vehicles, travel trailers, 25
recreational vehicles, intermittent use trailers, motorcycles, and 26
campers, but "vehicle" does not include:27
(i) Farm tractors or farm vehicles as defined in RCW 46.04.180 28
and 46.04.181, unless the farm tractor or farm vehicle is for use in 29
the production of marijuana;30
(ii) Off-road vehicles as defined in RCW 46.04.365;31
(iii) Nonhighway vehicles as defined in RCW 46.09.310;32
(iv) Bicycles as defined in RCW 46.04.071; and33
(v) Snowmobiles as defined in RCW 46.04.546.34
(5) Beginning on December 8, 2005, 0.16 percent of the taxes 35
collected under subsection (1) of this section must be dedicated to 36
funding comprehensive performance audits required under RCW 37
43.09.470. The revenue identified in this subsection must be 38
deposited in the performance audits of government account created in 39
RCW 43.09.475. 40
p. 3 SB 5026
(6) The taxes imposed under this chapter apply to successive 1
retail sales of the same property. 2
(7) The rates provided in this section apply to taxes imposed 3
under chapter 82.12 RCW as provided in RCW 82.12.020.4
Sec. 2. RCW 82.12.020 and 2017 c 323 s 520 are each amended to 5
read as follows: 6
(1) There is levied and collected from every person in this state 7
a tax or excise for the privilege of using within this state as a 8
consumer any: 9
(a) Article of tangible personal property acquired by the user in 10
any manner, including tangible personal property acquired at a casual 11
or isolated sale, and including by-products used by the manufacturer 12
thereof, except as otherwise provided in this chapter, irrespective 13
of whether the article or similar articles are manufactured or are 14
available for purchase within this state; 15
(b) Prewritten computer software, regardless of the method of 16
delivery, but excluding prewritten computer software that is either 17
provided free of charge or is provided for temporary use in viewing 18
information, or both; 19
(c) Services defined as a retail sale in RCW 82.04.050 (2) (a) or 20
(g) or (6)(c), excluding services defined as a retail sale in RCW 21
82.04.050(6)(c) that are provided free of charge; 22
(d) Extended warranty; or 23
(e)(i) Digital good, digital code, or digital automated service, 24
including the use of any services provided by a seller exclusively in 25
connection with digital goods, digital codes, or digital automated 26
services, whether or not a separate charge is made for such services.27
(ii) With respect to the use of digital goods, digital automated 28
services, and digital codes acquired by purchase, the tax imposed in 29
this subsection (1)(e) applies in respect to: 30
(A) Sales in which the seller has granted the purchaser the right 31
of permanent use; 32
(B) Sales in which the seller has granted the purchaser a right 33
of use that is less than permanent; 34
(C) Sales in which the purchaser is not obligated to make 35
continued payment as a condition of the sale; and 36
(D) Sales in which the purchaser is obligated to make continued 37
payment as a condition of the sale. 38
p. 4 SB 5026
(iii) With respect to digital goods, digital automated services, 1
and digital codes acquired other than by purchase, the tax imposed in 2
this subsection (1)(e) applies regardless of whether or not the 3
consumer has a right of permanent use or is obligated to make 4
continued payment as a condition of use. 5
(2) The provisions of this chapter do not apply in respect to the 6
use of any article of tangible personal property, extended warranty, 7
digital good, digital code, digital automated service, or service 8
taxable under RCW 82.04.050 (2) (a) or (g) or (6)(c), if the sale to, 9
or the use by, the present user or the present user's bailor or donor 10
has already been subjected to the tax under chapter 82.08 RCW or this 11
chapter and the tax has been paid by the present user or by the 12
present user's bailor or donor. 13
(3)(a) Except as provided in this section, payment of the tax 14
imposed by this chapter or chapter 82.08 RCW by one purchaser or user 15
of tangible personal property, extended warranty, digital good, 16
digital code, digital automated service, or other service does not 17
have the effect of exempting any other purchaser or user of the same 18
property, extended warranty, digital good, digital code, digital 19
automated service, or other service from the taxes imposed by such 20
chapters. 21
(b) The tax imposed by this chapter does not apply:22
(i) If the sale to, or the use by, the present user or his or her 23
bailor or donor has already been subjected to the tax under chapter 24
82.08 RCW or this chapter and the tax has been paid by the present 25
user or by his or her bailor or donor; 26
(ii) In respect to the use of any article of tangible personal 27
property acquired by bailment and the tax has once been paid based on 28
reasonable rental as determined by RCW 82.12.060 measured by the 29
value of the article at time of first use multiplied by the tax rate 30
imposed by chapter 82.08 RCW or this chapter as of the time of first 31
use; 32
(iii) In respect to the use of any article of tangible personal 33
property acquired by bailment, if the property was acquired by a 34
previous bailee from the same bailor for use in the same general 35
activity and the original bailment was prior to June 9, 1961; or36
(iv) To the use of digital goods or digital automated services, 37
which were obtained through the use of a digital code, if the sale of 38
the digital code to, or the use of the digital code by, the present 39
user or the present user's bailor or donor has already been subjected 40
p. 5 SB 5026
to the tax under chapter 82.08 RCW or this chapter and the tax has 1
been paid by the present user or by the present user's bailor or 2
donor. 3
(4)(a) Except as provided in (b) of this subsection (4), the tax 4
is levied and must be collected in an amount equal to the value of 5
the article used, value of the digital good or digital code used, 6
value of the extended warranty used, or value of the service used by 7
the taxpayer, multiplied by the applicable rates in effect for the 8
retail sales tax under RCW 82.08.020. 9
(b) In the case of a seller required to collect use tax from the 10
purchaser, the tax must be collected in an amount equal to the 11
purchase price multiplied by the applicable rate in effect for the 12
retail sales tax under RCW 82.08.020. 13
(5) For purposes of the tax imposed in this section, "person" 14
includes anyone within the definition of "buyer," "purchaser," and 15
"consumer" in RCW 82.08.010. 16
(6)(a) Beginning July 1, 2026, and every year thereafter, 16.66 17
percent of all revenue collected under subsection (1) of this section 18
on the use of each new and used vehicle in this state, but excluding 19
retail car rentals taxed under RCW 82.08.020, must be deposited in 20
the transportation preservation and maintenance account.21
(b) Beginning July 1, 2027, and every year thereafter, an 22
additional 16.66 percent for a total of 33.3 percent of all revenue 23
collected under subsection (1) of this section on the use of each new 24
and used vehicle in this state, but excluding retail car rentals 25
taxed under RCW 82.08.020, must be deposited in the transportation 26
preservation and maintenance account.27
(c) Beginning July 1, 2028, and every year thereafter, an 28
additional 16.66 percent for a total of 50 percent of all revenue 29
collected under subsection (1) of this section on the use of each new 30
and used vehicle in this state, but excluding retail car rentals 31
taxed under RCW 82.08.020, must be deposited in the transportation 32
preservation and maintenance account.33
(d) Beginning July 1, 2029, and every year thereafter, an 34
additional 16.66 percent for a total of 66.6 percent of all revenue 35
collected under subsection (1) of this section on the use of each new 36
and used vehicle in this state, but excluding retail car rentals 37
taxed under RCW 82.08.020, must be deposited in the transportation 38
preservation and maintenance account.39
p. 6 SB 5026
(e) Beginning July 1, 2030, and every year thereafter, an 1
additional 16.66 percent for a total of 83.3 percent of all revenue 2
collected under subsection (1) of this section on the use of each new 3
and used vehicle in this state, but excluding retail car rentals 4
taxed under RCW 82.08.020, must be deposited in the transportation 5
preservation and maintenance account.6
(f) Beginning July 1, 2031, and every year thereafter, all 7
revenue collected under subsection (1) of this section on the use of 8
each new and used vehicle in this state, but excluding retail car 9
rentals taxed under RCW 82.08.020, must be deposited in the 10
transportation preservation and maintenance account.11
(g) For purposes of this subsection , "vehicle" has the meaning 12
provided in RCW 46.04.670 including, but not limited to, passenger 13
vehicles, light trucks, commercial vehicles, travel trailers, 14
recreational vehicles, intermittent use trailers, motorcycles, and 15
campers, but "vehicle" does not include:16
(i) Farm tractors or farm vehicles as defined in RCW 46.04.180 17
and 46.04.181, unless the farm tractor or farm vehicle is for use in 18
the production of marijuana;19
(ii) Off-road vehicles as defined in RCW 46.04.365;20
(iii) Nonhighway vehicles as defined in RCW 46.09.310;21
(iv) Bicycles as defined in RCW 46.04.071; and22
(v) Snowmobiles as defined in RCW 46.04.546.23
NEW SECTION. Sec. 3. A new section is added to chapter 46.68 24
RCW to read as follows: 25
The transportation preservation and maintenance account is 26
created in the state treasury. All receipts from the sales and use 27
tax on new and used vehicles must be deposited in the account 28
pursuant to RCW 82.08.020 and 82.12.020. Moneys in the account may be 29
spent only after appropriation. Expenditures from the account may be 30
used only for preservation and maintenance of highways, roads, and 31
bridges. 32
Sec. 4. RCW 43.84.092 and 2024 c 210 s 4 and 2024 c 168 s 12 are 33
each reenacted and amended to read as follows: 34
(1) All earnings of investments of surplus balances in the state 35
treasury shall be deposited to the treasury income account, which 36
account is hereby established in the state treasury.37
p. 7 SB 5026
(2) The treasury income account shall be utilized to pay or 1
receive funds associated with federal programs as required by the 2
federal cash management improvement act of 1990. The treasury income 3
account is subject in all respects to chapter 43.88 RCW, but no 4
appropriation is required for refunds or allocations of interest 5
earnings required by the cash management improvement act. Refunds of 6
interest to the federal treasury required under the cash management 7
improvement act fall under RCW 43.88.180 and shall not require 8
appropriation. The office of financial management shall determine the 9
amounts due to or from the federal government pursuant to the cash 10
management improvement act. The office of financial management may 11
direct transfers of funds between accounts as deemed necessary to 12
implement the provisions of the cash management improvement act, and 13
this subsection. Refunds or allocations shall occur prior to the 14
distributions of earnings set forth in subsection (4) of this 15
section. 16
(3) Except for the provisions of RCW 43.84.160, the treasury 17
income account may be utilized for the payment of purchased banking 18
services on behalf of treasury funds including, but not limited to, 19
depository, safekeeping, and disbursement functions for the state 20
treasury and affected state agencies. The treasury income account is 21
subject in all respects to chapter 43.88 RCW, but no appropriation is 22
required for payments to financial institutions. Payments shall occur 23
prior to distribution of earnings set forth in subsection (4) of this 24
section. 25
(4) Monthly, the state treasurer shall distribute the earnings 26
credited to the treasury income account. The state treasurer shall 27
credit the general fund with all the earnings credited to the 28
treasury income account except: 29
(a) The following accounts and funds shall receive their 30
proportionate share of earnings based upon each account's and fund's 31
average daily balance for the period: The abandoned recreational 32
vehicle disposal account, the aeronautics account, the Alaskan Way 33
viaduct replacement project account, the ambulance transport fund, 34
the budget stabilization account, the capital vessel replacement 35
account, the capitol building construction account, the Central 36
Washington University capital projects account, the charitable, 37
educational, penal and reformatory institutions account, the Chehalis 38
basin account, the Chehalis basin taxable account, the clean fuels 39
credit account, the clean fuels transportation investment account, 40
p. 8 SB 5026
the cleanup settlement account, the climate active transportation 1
account, the climate transit programs account, the Columbia river 2
basin water supply development account, the Columbia river basin 3
taxable bond water supply development account, the Columbia river 4
basin water supply revenue recovery account, the common school 5
construction fund, the community forest trust account, the connecting 6
Washington account, the county arterial preservation account, the 7
county criminal justice assistance account, the covenant 8
homeownership account, the deferred compensation administrative 9
account, the deferred compensation principal account, the department 10
of licensing services account, the department of retirement systems 11
expense account, the developmental disabilities community services 12
account, the diesel idle reduction account, the opioid abatement 13
settlement account, the drinking water assistance account, the 14
administrative subaccount of the drinking water assistance account, 15
the early learning facilities development account, the early learning 16
facilities revolving account, the Eastern Washington University 17
capital projects account, the education construction fund, the 18
education legacy trust account, the election account, the electric 19
vehicle account, the energy freedom account, the energy recovery act 20
account, the essential rail assistance account, The Evergreen State 21
College capital projects account, the fair start for kids account, 22
the family medicine workforce development account, the ferry bond 23
retirement fund, the fish, wildlife, and conservation account, the 24
freight mobility investment account, the freight mobility multimodal 25
account, the grade crossing protective fund, the higher education 26
retirement plan supplemental benefit fund, the Washington student 27
loan account, the highway bond retirement fund, the highway 28
infrastructure account, the highway safety fund, the hospital safety 29
net assessment fund, the Interstate 5 bridge replacement project 30
account, the Interstate 405 and state route number 167 express toll 31
lanes account, the judges' retirement account, the judicial 32
retirement administrative account, the judicial retirement principal 33
account, the limited fish and wildlife account, the local leasehold 34
excise tax account, the local real estate excise tax account, the 35
local sales and use tax account, the marine resources stewardship 36
trust account, the medical aid account, the money-purchase retirement 37
savings administrative account, the money-purchase retirement savings 38
principal account, the motor vehicle fund, the motorcycle safety 39
education account, the move ahead WA account, the move ahead WA 40
p. 9 SB 5026
flexible account, the multimodal transportation account, the multiuse 1
roadway safety account, the municipal criminal justice assistance 2
account, the oyster reserve land account, the pension funding 3
stabilization account, the perpetual surveillance and maintenance 4
account, the pilotage account, the pollution liability insurance 5
agency underground storage tank revolving account, the public 6
employees' retirement system plan 1 account, the public employees' 7
retirement system combined plan 2 and plan 3 account, the public 8
facilities construction loan revolving account, the public health 9
supplemental account, the public works assistance account, the Puget 10
Sound capital construction account, the Puget Sound ferry operations 11
account, the Puget Sound Gateway facility account, the Puget Sound 12
taxpayer accountability account, the real estate appraiser commission 13
account, the recreational vehicle account, the regional mobility 14
grant program account, the reserve officers' relief and pension 15
principal fund, the resource management cost account, the rural 16
arterial trust account, the rural mobility grant program account, the 17
rural Washington loan fund, the second injury fund, the sexual 18
assault prevention and response account, the site closure account, 19
the skilled nursing facility safety net trust fund, the small city 20
pavement and sidewalk account, the special category C account, the 21
special wildlife account, the state hazard mitigation revolving loan 22
account, the state investment board expense account, the state 23
investment board commingled trust fund accounts, the state patrol 24
highway account, the state reclamation revolving account, the state 25
route number 520 civil penalties account, the state route number 520 26
corridor account, the statewide broadband account, the statewide 27
tourism marketing account, the supplemental pension account, the 28
Tacoma Narrows toll bridge account, the teachers' retirement system 29
plan 1 account, the teachers' retirement system combined plan 2 and 30
plan 3 account, the tobacco prevention and control account, the 31
tobacco settlement account, the toll facility bond retirement 32
account, the transportation 2003 account (nickel account), the 33
transportation equipment fund, the JUDY transportation future funding 34
program account, the transportation improvement account, the 35
transportation improvement board bond retirement account, the 36
transportation infrastructure account, the transportation partnership 37
account, the transportation preservation and maintenance account, the 38
traumatic brain injury account, the tribal opioid prevention and 39
treatment account, the University of Washington bond retirement fund, 40
p. 10 SB 5026
the University of Washington building account, the voluntary cleanup 1
account, the volunteer firefighters' relief and pension principal 2
fund, the volunteer firefighters' and reserve officers' 3
administrative fund, the vulnerable roadway user education account, 4
the Washington judicial retirement system account, the Washington law 5
enforcement officers' and firefighters' system plan 1 retirement 6
account, the Washington law enforcement officers' and firefighters' 7
system plan 2 retirement account, the Washington public safety 8
employees' plan 2 retirement account, the Washington school 9
employees' retirement system combined plan 2 and 3 account, the 10
Washington state patrol retirement account, the Washington State 11
University building account, the Washington State University bond 12
retirement fund, the water pollution control revolving administration 13
account, the water pollution control revolving fund, the Western 14
Washington University capital projects account, the Yakima integrated 15
plan implementation account, the Yakima integrated plan 16
implementation revenue recovery account, and the Yakima integrated 17
plan implementation taxable bond account. Earnings derived from 18
investing balances of the agricultural permanent fund, the normal 19
school permanent fund, the permanent common school fund, the 20
scientific permanent fund, and the state university permanent fund 21
shall be allocated to their respective beneficiary accounts.22
(b) Any state agency that has independent authority over accounts 23
or funds not statutorily required to be held in the state treasury 24
that deposits funds into a fund or account in the state treasury 25
pursuant to an agreement with the office of the state treasurer shall 26
receive its proportionate share of earnings based upon each account's 27
or fund's average daily balance for the period. 28
(5) In conformance with Article II, section 37 of the state 29
Constitution, no treasury accounts or funds shall be allocated 30
earnings without the specific affirmative directive of this section.31
Sec. 5. RCW 43.84.092 and 2024 c 210 s 5 and 2024 c 168 s 13 are 32
each reenacted and amended to read as follows: 33
(1) All earnings of investments of surplus balances in the state 34
treasury shall be deposited to the treasury income account, which 35
account is hereby established in the state treasury.36
(2) The treasury income account shall be utilized to pay or 37
receive funds associated with federal programs as required by the 38
federal cash management improvement act of 1990. The treasury income 39
p. 11 SB 5026
account is subject in all respects to chapter 43.88 RCW, but no 1
appropriation is required for refunds or allocations of interest 2
earnings required by the cash management improvement act. Refunds of 3
interest to the federal treasury required under the cash management 4
improvement act fall under RCW 43.88.180 and shall not require 5
appropriation. The office of financial management shall determine the 6
amounts due to or from the federal government pursuant to the cash 7
management improvement act. The office of financial management may 8
direct transfers of funds between accounts as deemed necessary to 9
implement the provisions of the cash management improvement act, and 10
this subsection. Refunds or allocations shall occur prior to the 11
distributions of earnings set forth in subsection (4) of this 12
section. 13
(3) Except for the provisions of RCW 43.84.160, the treasury 14
income account may be utilized for the payment of purchased banking 15
services on behalf of treasury funds including, but not limited to, 16
depository, safekeeping, and disbursement functions for the state 17
treasury and affected state agencies. The treasury income account is 18
subject in all respects to chapter 43.88 RCW, but no appropriation is 19
required for payments to financial institutions. Payments shall occur 20
prior to distribution of earnings set forth in subsection (4) of this 21
section. 22
(4) Monthly, the state treasurer shall distribute the earnings 23
credited to the treasury income account. The state treasurer shall 24
credit the general fund with all the earnings credited to the 25
treasury income account except: 26
(a) The following accounts and funds shall receive their 27
proportionate share of earnings based upon each account's and fund's 28
average daily balance for the period: The abandoned recreational 29
vehicle disposal account, the aeronautics account, the Alaskan Way 30
viaduct replacement project account, the budget stabilization 31
account, the capital vessel replacement account, the capitol building 32
construction account, the Central Washington University capital 33
projects account, the charitable, educational, penal and reformatory 34
institutions account, the Chehalis basin account, the Chehalis basin 35
taxable account, the clean fuels credit account, the clean fuels 36
transportation investment account, the cleanup settlement account, 37
the climate active transportation account, the climate transit 38
programs account, the Columbia river basin water supply development 39
account, the Columbia river basin taxable bond water supply 40
p. 12 SB 5026
development account, the Columbia river basin water supply revenue 1
recovery account, the common school construction fund, the community 2
forest trust account, the connecting Washington account, the county 3
arterial preservation account, the county criminal justice assistance 4
account, the covenant homeownership account, the deferred 5
compensation administrative account, the deferred compensation 6
principal account, the department of licensing services account, the 7
department of retirement systems expense account, the developmental 8
disabilities community services account, the diesel idle reduction 9
account, the opioid abatement settlement account, the drinking water 10
assistance account, the administrative subaccount of the drinking 11
water assistance account, the early learning facilities development 12
account, the early learning facilities revolving account, the Eastern 13
Washington University capital projects account, the education 14
construction fund, the education legacy trust account, the election 15
account, the electric vehicle account, the energy freedom account, 16
the energy recovery act account, the essential rail assistance 17
account, The Evergreen State College capital projects account, the 18
fair start for kids account, the family medicine workforce 19
development account, the ferry bond retirement fund, the fish, 20
wildlife, and conservation account, the freight mobility investment 21
account, the freight mobility multimodal account, the grade crossing 22
protective fund, the higher education retirement plan supplemental 23
benefit fund, the Washington student loan account, the highway bond 24
retirement fund, the highway infrastructure account, the highway 25
safety fund, the hospital safety net assessment fund, the Interstate 26
5 bridge replacement project account, the Interstate 405 and state 27
route number 167 express toll lanes account, the judges' retirement 28
account, the judicial retirement administrative account, the judicial 29
retirement principal account, the limited fish and wildlife account, 30
the local leasehold excise tax account, the local real estate excise 31
tax account, the local sales and use tax account, the marine 32
resources stewardship trust account, the medical aid account, the 33
money-purchase retirement savings administrative account, the money-34
purchase retirement savings principal account, the motor vehicle 35
fund, the motorcycle safety education account, the move ahead WA 36
account, the move ahead WA flexible account, the multimodal 37
transportation account, the multiuse roadway safety account, the 38
municipal criminal justice assistance account, the oyster reserve 39
land account, the pension funding stabilization account, the 40
p. 13 SB 5026
perpetual surveillance and maintenance account, the pilotage account, 1
the pollution liability insurance agency underground storage tank 2
revolving account, the public employees' retirement system plan 1 3
account, the public employees' retirement system combined plan 2 and 4
plan 3 account, the public facilities construction loan revolving 5
account, the public health supplemental account, the public works 6
assistance account, the Puget Sound capital construction account, the 7
Puget Sound ferry operations account, the Puget Sound Gateway 8
facility account, the Puget Sound taxpayer accountability account, 9
the real estate appraiser commission account, the recreational 10
vehicle account, the regional mobility grant program account, the 11
reserve officers' relief and pension principal fund, the resource 12
management cost account, the rural arterial trust account, the rural 13
mobility grant program account, the rural Washington loan fund, the 14
second injury fund, the sexual assault prevention and response 15
account, the site closure account, the skilled nursing facility 16
safety net trust fund, the small city pavement and sidewalk account, 17
the special category C account, the special wildlife account, the 18
state hazard mitigation revolving loan account, the state investment 19
board expense account, the state investment board commingled trust 20
fund accounts, the state patrol highway account, the state 21
reclamation revolving account, the state route number 520 civil 22
penalties account, the state route number 520 corridor account, the 23
statewide broadband account, the statewide tourism marketing account, 24
the supplemental pension account, the Tacoma Narrows toll bridge 25
account, the teachers' retirement system plan 1 account, the 26
teachers' retirement system combined plan 2 and plan 3 account, the 27
tobacco prevention and control account, the tobacco settlement 28
account, the toll facility bond retirement account, the 29
transportation 2003 account (nickel account), the transportation 30
equipment fund, the JUDY transportation future funding program 31
account, the transportation improvement account, the transportation 32
improvement board bond retirement account, the transportation 33
infrastructure account, the transportation partnership account, the 34
transportation preservation and maintenance account, the traumatic 35
brain injury account, the tribal opioid prevention and treatment 36
account, the University of Washington bond retirement fund, the 37
University of Washington building account, the voluntary cleanup 38
account, the volunteer firefighters' relief and pension principal 39
fund, the volunteer firefighters' and reserve officers' 40
p. 14 SB 5026
administrative fund, the vulnerable roadway user education account, 1
the Washington judicial retirement system account, the Washington law 2
enforcement officers' and firefighters' system plan 1 retirement 3
account, the Washington law enforcement officers' and firefighters' 4
system plan 2 retirement account, the Washington public safety 5
employees' plan 2 retirement account, the Washington school 6
employees' retirement system combined plan 2 and 3 account, the 7
Washington state patrol retirement account, the Washington State 8
University building account, the Washington State University bond 9
retirement fund, the water pollution control revolving administration 10
account, the water pollution control revolving fund, the Western 11
Washington University capital projects account, the Yakima integrated 12
plan implementation account, the Yakima integrated plan 13
implementation revenue recovery account, and the Yakima integrated 14
plan implementation taxable bond account. Earnings derived from 15
investing balances of the agricultural permanent fund, the normal 16
school permanent fund, the permanent common school fund, the 17
scientific permanent fund, and the state university permanent fund 18
shall be allocated to their respective beneficiary accounts.19
(b) Any state agency that has independent authority over accounts 20
or funds not statutorily required to be held in the state treasury 21
that deposits funds into a fund or account in the state treasury 22
pursuant to an agreement with the office of the state treasurer shall 23
receive its proportionate share of earnings based upon each account's 24
or fund's average daily balance for the period. 25
(5) In conformance with Article II, section 37 of the state 26
Constitution, no treasury accounts or funds shall be allocated 27
earnings without the specific affirmative directive of this section.28
NEW SECTION. Sec. 6. Section 4 of this act expires July 1, 29
2028.30
NEW SECTION. Sec. 7. Section 5 of this act takes effect July 1, 31
2028.32
NEW SECTION. Sec. 8. Sections 1 through 4 of this act take 33
effect July 1, 2026.34
--- END ---
p. 15 SB 5026