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SB 5675

Momentum Bucket Early Stage
Legal Title AN ACT Relating to providing a business and occupation tax exemption for manufacturing facilities and green manufacturing facilities;
Bill Description Providing a business and occupation tax exemption for manufacturing facilities and green manufacturing facilities.
What this bill does
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The bill adds a new section to chapter 82.04 RCW that states "This chapter does not apply to manufacturing facilities or green manufacturing facilities," and it creates definitions for those terms. The provision is temporary and expires January 1, 2036. The bill also specifies that RCW 82.32.808 does not apply to this act. The bill defines "green manufacturing facility" as a manufacturing facility certified by a state or nationally recognized organization that rates the sustainability of the manufacturing process. It defines "manufacturing facility" by reference to RCW 82.04.120. Important statutory text is not included in the extracted facts, so some effects are unclear: the exact statutory definition in RCW 82.04.120 is not provided, the content and effect of RCW 82.32.808 are not provided, and the bill does not specify which specific provisions of chapter 82.04 are affected or include implementation or administrative procedures. The bill was read for the first time on 02/05/25 and was referred to the Committee on Ways & Means.
Why it matters
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If enacted, the bill would make chapter 82.04 RCW not apply to facilities that meet the bill’s definitions of "manufacturing facility" or "green manufacturing facility" until January 1, 2036. In practice this would likely reduce or remove whatever obligations, costs, or fees those facilities currently face under that chapter, and it would create a clear incentive for facilities to obtain sustainability certification from state or nationally recognized raters to qualify as "green manufacturing." Certification organizations would become gatekeepers for that benefit. The biggest effects fall on manufacturing businesses (which could see lower compliance costs and new options) and on state finances or agencies that enforce or collect under chapter 82.04 (which could see reduced revenue or administrative changes). Important details are missing from the provided text — specifically what chapter 82.04 and RCW 82.32.808 actually require and the precise statutory definition of "manufacturing" in RCW 82.04.120 — so the exact financial impact and which activities are exempt cannot be determined from these excerpts.
Official Documents View Full Bill Text
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SB 5675 Details and Bill Topics

Details

Date Introduced 02/05/2025
Originating Chamber Senate
Biennium 2025-26
Total Campaign Dollars Backing Bill $44,937.33

Bill Topics

BUSINESSES
TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC.

SB 5675 Sponsors and Committee Hearings

Sponsors

Senator Boehnke (Primary)
Senator Dozier

Committee Hearings

Go to SB 5675 at leg.wa.gov

SB 5675 Bill Timeline

Early Stage
1/11/2026
SWays & Means
By resolution, reintroduced and retained in present status.
2/4/2025
SWays & Means
First reading, referred to Ways & Means.

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