This bill creates a new local taxing authority and changes law enforcement training rules. It adds a new section to chapter 82.14 RCW authorizing a county or city legislative authority to impose a local sales and use tax of 0.10 percent, credited against the state portion; if both a city and its county impose the tax, the city tax is credited against the county tax. The state tax collection department named in other statutes must collect and remit the tax on behalf of the local jurisdiction at no cost to the jurisdiction, with remittance governed by RCW 82.14.060. Revenues are restricted to hiring additional full‑time commissioned law enforcement officers, except where a jurisdiction’s commissioned officers per 1,000 population exceed the national rate (measured using the FBI uniform crime program employment and population data), in which case funds may be used for broader “criminal justice purposes” (a defined term that includes domestic violence services and, for a limited period through December 31, 2026, certain local programs related to reducing homelessness and improving behavioral health). The bill also amends RCW 43.101.200 to change basic law enforcement training requirements and related procedures. It sets start and completion windows for basic training based on hire date (different rules for hires before 1990, on/after 1990, and limited authority peace officers hired on/after July 1, 2023), requires the Criminal Justice Training Commission to review training files for certain limited authority officers employed before July 1, 2023, and defines transfer and continuity conditions that can exempt officers from repeating training. The commission must provide at least 27 basic classes beginning in fiscal year 2026 and at least 28 beginning in fiscal year 2027, with the legislature required to appropriate sufficient funding. The amendment also specifies reimbursement rules for training costs, including full cost reimbursement by limited authority agencies, a historical partial reimbursement exception for certain biennia and fiscal year 2024, and a temporary replacement reimbursement program for small agencies to defray replacement costs during training when funds are provided. Affected parties named in the extracted text include counties and cities, local law enforcement agencies and commissioned officers, the Criminal Justice Training Commission, certain state enforcement agencies and their investigators or officers, and domestic violence and other criminal justice service providers. The extracted facts do not name the specific state “department” responsible for tax collection within the bill text, do not reproduce the remittance mechanics in RCW 82.14.060, and do not provide the underlying crime data sources or the full text of referenced statutes (for example RCW 43.101.170, RCW 10.93.020, and chapters 82.08/82.12), so those details are not available here. The extracted facts do not indicate any change to criminal penalties.

If enacted, counties and cities could choose to add a 0.10 percent local sales and use tax (taken as a credit against the state portion) to raise money specifically for hiring additional full‑time commissioned law enforcement officers; if a city and its county both adopt the tax, the city credit would reduce the county’s tax. The state tax collection agency would collect and remit the tax at no charge to the local government. Jurisdictions that already have more officers per 1,000 residents than the national rate (measured using FBI uniform crime program data) could instead spend the revenue in the current calendar year on broader criminal justice purposes, and for the period through December 31, 2026 that category explicitly may include programs aimed at reducing homelessness and improving behavioral health. The Criminal Justice Training Commission must expand basic training capacity (at least 27 classes in FY2026 and at least 28 classes in FY2027 and thereafter), which will require legislative funding; if that funding is not provided, the required class minimums may be difficult to meet. Local law enforcement agencies and officers will face stricter training timing and reimbursement rules: many new hires must begin basic training within months of hire, limited‑authority agencies must pay the full cost of training their personnel, and small agencies may be eligible for temporary replacement reimbursement only if funds are provided. The text does not name the tax-collecting department or spell out remittance mechanics in full, and it depends on future legislative appropriations for training costs.