This bill amends and adds state tax law to create temporary tax exemptions and exclusions for "unleaded aircraft fuel" (defined as a specialized 100 octane piston‑engine aviation fuel that does not contain tetraethyllead). It reenacts and amends RCW 82.42.010 and amends RCW 82.42.030, RCW 82.21.040, and RCW 82.23A.030 to add unleaded aircraft fuel to listed exemptions, adds new sections to chapter 82.08 RCW (exempting retail sales subject to RCW 82.08.020), chapter 82.12 RCW (exempting use), and chapter 82.23B RCW (exempting receipt), and lists possession of unleaded aircraft fuel among exemptions in the hazardous substances tax and petroleum products tax chapters. The bill includes a tax‑preference performance statement saying the preferences are intended to induce transition to unleaded fuel and to increase its availability. The measure is a tax and regulatory change, not a criminal or penalty change. It creates new tax exemption provisions and modifies existing tax statutes and definitions (including terms such as air carrier, aircraft, dealer, distributor, local service commuter, and others). Sections providing the new exemptions in chapters 82.08, 82.12, and 82.23B expire January 1, 2032; section 7 expires July 1, 2031; and the act takes effect August 1, 2025. The Joint Legislative Audit and Review Committee (JLARC) is directed to review specified conditions — transition of operators to unleaded fuel, increased airport availability, and decreased lead emissions in Washington — and may use federal and state agency data and industry sources; the legislature intends to extend the expiration dates if JLARC’s review finds all three conditions satisfied. Key administrative bodies affected include the Department of Licensing, Department of Revenue, Department of Ecology, JLARC, and federal agencies such as the EPA and FAA, as well as aviation industry participants and fuel distributors. The provided text is incomplete: portions are truncated, the content of RCW 82.42.020 and some referenced sections are not included, and fiscal, enforcement, reporting, and other implementation details that may be in the missing material are not available here.

If enacted, the bill would make specialized 100‑octane unleaded aircraft fuel exempt from several state taxes beginning August 1, 2025 and running through early 2032 for most provisions, which will lower the effective price of that fuel for piston‑engine aircraft operators and increase the financial incentive for fuel dealers and airports to stock and sell the unleaded product. That reduced tax burden will likely reduce state tax receipts while encouraging pilots, air carriers, and smaller commuter/taxi operators to shift away from leaded avgas; dealers and distributors may see higher demand for unleaded fuel but also lose tax revenue they previously collected or remitted. State agencies and oversight bodies will face new monitoring responsibilities: the Joint Legislative Audit and Review Committee must review progress using data from the Department of Revenue, Department of Ecology, FAA, EPA, industry partners and private suppliers, and can recommend extending the tax preferences if fuel adoption, airport availability, and lead‑emission reductions occur. The bill chunks provided do not include fiscal estimates, enforcement details, full section text, or some implementation specifics, so the precise budget impact, administrative costs, and operational rules remain uncertain.