This bill amends existing tax statutes (RCW 82.21.030, 82.23B.020, 82.23A.020, and RCW 82.42.090) to direct proceeds from the taxes on aircraft fuel into the aeronautics account in the state treasury. It adds or clarifies that moneys collected by the director from the aircraft fuel excise tax and the portions of the general hazardous substances, petroleum-products possession, and oil spill taxes that are attributable to aircraft fuel must be transmitted to the state treasurer and credited to the aeronautics account. The aeronautics account may be spent only after appropriation and only for aviation-related purposes. Moneys collected from consumers or users of aircraft fuel under the use tax or retail sales tax remain credited to the state general fund. The bill also includes a quarterly rule for whether a tax is imposed during a calendar quarter, using thresholds tied to a "most recent quarterly balance" (if tax was imposed in the prior quarter, the balance test is $30,000,000; if not imposed in the prior quarter, the balance test is $15,000,000). Other existing allocation and administrative provisions for the hazardous substances tax, petroleum-products tax, oil spill response and administration taxes, and the pollution liability insurance program trust account are preserved in the cited sections, including specified percentage or per-barrel rates, account deposit destinations, and quarterly balance determinations and reporting deadlines described in those sections. This is a modification of existing law focused on fiscal allocation and administrative procedures rather than creation of new crimes; it changes where specified aircraft-fuel-related tax revenues are deposited and clarifies appropriation and use restrictions. The extracted material does not identify the specific "director" or the full text of the aircraft fuel definition in RCW 82.42.010, and the chunked text ends mid-subsection for RCW 82.23A.020(4), so some contextual detail and the precise section to which the quarterly imposition rule applies are unclear.

If enacted, the bill directs the portions of several existing petroleum and oil‑spill taxes that come from aircraft fuel into the state aeronautics account, creating a dedicated revenue stream that aviation programs could draw on once the Legislature appropriates it. That will likely increase available funding for aviation-related projects and services while reducing the small slices of those same taxes that previously went to pollution response, toxics control, and related accounts; marine and bulk terminal operators and fuel sellers remain responsible for collecting the taxes and can be held personally liable if they fail to remit them. The Office of Financial Management and tax agencies must keep monitoring quarterly account balances and apply the stated balance thresholds when deciding whether particular taxes continue to be imposed each quarter, which can affect whether some oil‑spill levies are collected. Most immediately affected are airports and state aeronautics programs (greater potential revenue but still subject to appropriation) and the agencies and accounts that formerly received aircraft‑fuel portions (model toxics, pollution liability, oil spill response/prevention), which should expect modestly lower receipts and may need to adjust budgets. Terminal operators and taxpayers retain collection duties and legal risks. The text provided does not include the definition of "aircraft fuel," which office is the "director" that transmits excise receipts, or any dollar estimate of the revenue shift, so the exact size and some administrative details of the impact are unclear.