This act creates a new excise tax of $0.10 per cigarette (new sections added to chapter 82.24 RCW), raises the tax on vapor products to 95 percent of the taxable sales price, and adjusts several existing tobacco tax rates (including cigars, little cigars, other tobacco products, and moist snuff) by amending RCW 82.25.010, RCW 82.26.020, and related sections. It also defines terms for the vapor product tax and specifies that the vapor product tax is imposed when a distributor brings, manufactures, ships, or handles vapor products in the state, with the department authorized to collect from the consumer if the distributor fails to pay. These are changes to the state tax code and tax collection procedures. The bill creates three new state accounts and directs how revenue from the new and existing taxes is allocated: a time sensitive emergency system account (first $10,000,000 per fiscal year from the $0.10-per-cigarette tax beginning July 1, 2027), a supplemental nicotine and tobacco enforcement account (the next $2,000,000 per fiscal year from that tax beginning July 1, 2027), and a foundational public health services account (receiving 10 percent of certain tobacco and vapor product revenues beginning July 1, 2028). It also creates an Andy Hill cancer research endowment fund match transfer account and directs that half of vapor product tax revenues go to the Andy Hill account while the other half go to the foundational public health services account. Moneys in the new accounts may be spent only after appropriation. The act assigns programmatic uses and enforcement responsibilities: the Department of Health may use the time sensitive emergency system account to fund a time sensitive emergency system (including heart attack, cardiac arrest, and stroke) and related activities under chapter 70.168 RCW; the Washington State Liquor and Cannabis Board is to use the supplemental nicotine and tobacco enforcement account for enforcement of chapters 70.155, 70.345, 82.24, 82.25, and 82.26 RCW. The Andy Hill match transfer account is to provide state matching funds (with legislative appropriation and matching rules, including a stated legislative obligation to appropriate up to $10,000,000 annually as described in the bill). The act takes effect July 1, 2027. Some statutory text and interactions are not present in the extracted material: the full text of the amendments to RCW 82.25.015 and RCW 43.348.080 is not included, the remainder of the amended RCW 82.26.020 is missing, details of "section 1" referenced in several places are incomplete, and some references to "the department" or "the board" are ambiguous in the excerpts. These gaps prevent a complete account of all changes and their interactions with existing law.

If enacted, the bill adds a new $0.10-per-cigarette excise tax beginning July 1, 2027 and raises the vapor product tax to 95 percent of the taxable sales price, with half of vapor tax revenues split between the Andy Hill cancer research endowment match transfer account and the foundational public health services account. The first $10 million a year from the new cigarette tax will be set aside for a time sensitive emergency system (for heart attack, cardiac arrest, stroke) administered by the Department of Health, the next $2 million a year will fund nicotine and tobacco enforcement carried out by the Washington State Liquor and Cannabis Board, and beginning July 1, 2028 a portion (10 percent of specified revenues above those deposits) will flow into the foundational public health services account to pay for education, cessation services, and foundational health services. The Andy Hill account is guaranteed up to $10 million annually through these tax streams and state matching rules, with any shortfall from vapor tax revenue backfilled by the new cigarette tax as needed. The practical effects are higher per-unit costs for cigarettes and likely higher costs passed to consumers and distributors, plus new recurring revenue streams that expand funding for emergency cardiac/stroke systems, tobacco enforcement, cancer research matching, and public health programs—though none of those dollars can be spent without future legislative appropriation. The Liquor and Cannabis Board, Department of Health, Department of Commerce, and the program administrator for the Andy Hill fund will see new funding responsibilities and reporting/matching requirements, while distributors and retailers face additional tax collection and compliance obligations. Some implementation details and how the new cigarette tax interacts with existing tax provisions are not included in the extracted text, so a few operational specifics remain uncertain.