Aircraft fuel tax distrib.

AN ACT Relating to the distribution of aircraft fuel tax revenue; 1
amending RCW 82.42.090; and providing an effective date.2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:3
Sec. 1. RCW 82.42.090 and 2025 c 417 s 1304 are each amended to 4
read as follows: 5
(1) All moneys collected by the director from the aircraft fuel 6
excise tax as provided in RCW 82.42.020 ((shall)) must be transmitted 7
to the state treasurer and ((shall)) must be credited to the 8
aeronautics account hereby created in the state treasury.9
(2) Moneys in the account may be spent only after appropriation. 10
Expenditures from the account may be used only for aviation-related 11
purposes. 12
(3) Moneys collected from the consumer or user of aircraft fuel 13
from either the use tax imposed by RCW 82.12.020 or the retail sales 14
tax imposed by RCW 82.08.020 ((shall)) must be transmitted to the 15
state treasurer and distributed as follows:16
(a)(i) During the period from July 1, 2026, to June 30, 2027, an 17
amount equivalent to imposing 0.5 percent tax must be credited to the 18
aeronautics account; and19
(ii) Beginning July 1, 2027, an amount equivalent to imposing a 20
one percent tax must be credited to the aeronautics account; and21
S-3594.1
SENATE BILL 5989
State of Washington 69th Legislature 2026 Regular Session
By Senators Boehnke and Dozier
Prefiled 01/06/26. Read first time 01/12/26. Referred to Committee
on Transportation.
p. 1 SB 5989
(b) An amount equivalent to 6.5 percent minus the amount in (a) 1
of this subsection must be credited to the state general fund.2
(4) Beginning July 1, 2026, the aviation division of the 3
department of transportation must track the amount of additional 4
funds awarded for airport projects through the airport aid grant 5
program. The aviation division of the department of transportation 6
must report annually to the transportation committees of the 7
legislature for the years 2026 to 2031, and thereafter as needed. The 8
report must include, but is not limited to:9
(a) A short description of each airport project funded;10
(b) The state grant amount from the aeronautics account 11
contributed to each project;12
(c) The amount of federal matching funds contributed to the 13
project; and14
(d) The amount of local airport sponsor matching funds 15
contributed to the project.16
(5) At the end of fiscal close of each biennium, beginning June 17
30, 2027, the aviation division of the department of transportation 18
must report to the senate ways and means, house appropriations, and 19
the transportation committees of the legislature the estimated amount 20
of funds returned to the general fund giving consideration of sales 21
and business and occupation taxes generated as a result of the funded 22
airport projects.23
NEW SECTION. Sec. 2. This act takes effect July 1, 2026.24
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p. 2 SB 5989