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SB5675 • 2026

Manufacturing/B&O tax

Providing a business and occupation tax exemption for manufacturing facilities and green manufacturing facilities.

Taxes
Passed Legislature

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

Sponsor
Senator Boehnke, Senator Dozier
Last action
2026-01-12
Official status
S Ways & Means
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.

Manufacturing/B&O tax

Manufacturing/B&O tax

What This Bill Does

  • Manufacturing/B&O tax

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.

Bill History

  1. 2026-01-12 Senate

    By resolution, reintroduced and retained in present status.

Official Summary Text

Manufacturing/B&O tax

Current Bill Text

Read the full stored bill text 
AN ACT Relating to providing a business and occupation tax 1
exemption for manufacturing facilities and green manufacturing 2
facilities; adding a new section to chapter 82.04 RCW; creating a new 3
section; and providing an expiration date. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:5
NEW SECTION. Sec. 1. A new section is added to chapter 82.04 6
RCW to read as follows: 7
(1) This chapter does not apply to manufacturing facilities or 8
green manufacturing facilities. 9
(2) The definitions in this subsection apply throughout this 10
section unless the context clearly requires otherwise.11
(a) "Green manufacturing facility" means a manufacturing facility 12
that has been certified by a state or nationally recognized 13
organization that rates the sustainability of the manufacturing 14
process. 15
(b) "Manufacturing facility" means a facility that is used to 16
manufacture, as defined in RCW 82.04.120. 17
(3) This section expires January 1, 2036. 18
S-1104.1
SENATE BILL 5675
State of Washington 69th Legislature 2025 Regular Session
By Senators Boehnke and Dozier
Read first time 02/05/25. Referred to Committee on Ways & Means.
p. 1 SB 5675
NEW SECTION. Sec. 2. RCW 82.32.808 does not apply to this act.1
--- END ---
p. 2 SB 5675