This bill amends an existing Washington tax credit program for employerand property manager-provided commuter incentives. It extends eligibility for incentives through January 1, 2035, extends the chapter’s expiration to July 1, 2035, sets an effective date of July 1, 2025, and bars claiming credits after June 30, 2035. The bill amends RCW 82.70.020, 82.70.040, and 82.70.900 and is identified as Substitute House Bill 1043 (H-1445.3), 69th Legislature, 2025 Regular Session. It also states that RCW 82.32.808 does not apply to this act. Substantively, the bill modifies the tax credit’s calculation and limits. Employers and qualifying property managers taxable under chapters 82.04 or 82.16 RCW may claim a credit for amounts paid for ride sharing (vehicles with two or more persons), public transportation, car sharing, or nonmotorized commuting. The credit is changed so it equals the amount paid on behalf of each employee (removing a prior 50 percent multiplier), is capped at $60 per employee or per person managed per fiscal year, and refunds are prohibited. It also prohibits claiming the same employee’s credit under both chapters 82.04 and 82.16 or claiming amounts already claimed by others. The bill imposes administrative limits and procedural changes: the responsible department may allow no more than $2,750,000 in total credits per fiscal year and must ratably reduce approved credits if applications exceed that limit, with any reduction not eligible to be carried forward. Approval of credits is limited to no more than $50,000 per person in any fiscal year, except for certain carried-forward credits as specified. Uncertainties in the provided text include which specific state department is meant by “the department,” the full statutory definitions in chapters 82.04 and 82.16 that determine who is taxable, and the exact chapter reference in the expiration provision.

If enacted, eligible Washington employers and property managers who pay for ride‑sharing, public transit, car sharing, or nonmotorized commuting can continue getting a state tax credit through the 2034–35 period and the credit will cover the full amount paid up to $60 per employee (or per person at a managed worksite) each fiscal year, which increases the immediate tax benefit compared with the prior 50 percent rule. That will lower these companies’ state tax bills when they offer these commute incentives, but the credit is nonrefundable and cannot be claimed twice for the same worker, so it offsets tax liability rather than producing direct cash payments. The state will limit total payouts, so the Department responsible (not named in the text) can only approve $2,750,000 in credits per fiscal year and must cut awards ratably if applications exceed that cap; a single person’s credits cannot exceed $50,000 in a year, and claims stop after June 30, 2035. Because the administering agency isn’t specified here and the bill doesn’t include the full definitions from the cited tax chapters, there is some practical uncertainty about exactly who qualifies and how the cap and proration will be applied.