This bill establishes a refundable "working families' tax credit" funded by Washington sales and use tax for calendar years beginning on or after January 1, 2022, and sets out eligibility, benefit amounts, phase-down rules, and administrative procedures. It expands the definition of "eligible low-income person" to include certain ITIN filers, taxpayers who file married filing separately in specified circumstances, and individuals who are age 18 or older by the end of the prior federal tax year even if they do not meet a specified federal age requirement. For calendar year 2023 and thereafter the base refund amounts are $300 (no qualifying children), $600 (one), $900 (two), and $1,200 (three or more), with phased reductions beginning at specified incomes, a minimum $50 floor for small positive calculations, annual inflation adjustments to the refund amounts beginning January 1, 2024 (using the Seattle CPI and rounded to the nearest $5), and annual adjustment of remittance reduction percentages beginning January 1, 2023. The act creates new statutory administration and procedural rules and amends existing law (including RCW 82.08.0206 and related uncodified provisions). It directs "the department" to handle applications, verification, audits, recordkeeping, privacy protections, public outreach, and coordination with the IRS for possible automatic administration; allows automated residency verification and acceptance of signed attestations subject to audit; and prohibits using receipt of the refund in determinations for state income support programs or public charge status. The department may assess overpayments and interest under RCW 82.32.050 starting six months after an assessment and chapter 82.32 RCW otherwise governs administration. The bill adds a fraud penalty: if clear, cogent, and convincing evidence shows an individual knowingly submitted or caused a fraudulent claim, the department must assess a penalty equal to 50 percent of the overpaid amount in addition to other penalties under RCW 82.32.090; penalties under a referenced subsection are not due until six months after assessment. The bill also states refunds owed after a department finding must be remitted and that interest does not apply to refunds provided under this section. The act includes oversight and timing provisions: the Joint Legislative Audit and Review Committee (JLARC) must review the preference in 2028 and every ten years thereafter and may cause RCW 82.08.0206 to expire if the credit is found not to provide meaningful financial relief; the act takes effect January 1, 2026, but is null and void if specific funding referencing this act is not provided in the omnibus appropriations act by June 30, 2025. Extracted facts omit the identity of "the department," cut off language about consequences for nonpayment or issuance of a warrant, and omit the exact citation for a 2025 law and the full text of some referenced RCW provisions, so those details are uncertain from the provided material.

If funded by the 2025 omnibus appropriations act, lowand middle-income workers in Washington who qualify for the federal earned income credit — including many who file with ITINs, some who file married filing separately, and people age 18 and older — would become eligible for a refundable sales and use tax remittance that starts applying to tax years beginning in 2022 with base payments set in 2023 at $300 (no children) up to $1,200 (three or more children), phased down as income rises, with a $50 minimum when a calculated refund is under $50, annual inflation adjustments, and the ability to claim missed refunds for up to three prior years. Recipients would generally apply in the year after the federal return was filed, the department named in the act would run applications, verification, audits, and outreach (and work with the IRS for data), and refunds could not be used against individuals for other state benefit eligibility or public charge decisions. The state agency charged with administering the credit would take on new responsibilities and potential costs for application processing, verification systems, audits, and a public information campaign, and could assess overpayments and interest (and impose a 50 percent penalty for proven fraudulent claims); those penalties are not due until six months after an assessment. The program must be specifically financed by the legislature by June 30, 2025 or the act becomes null and void, and the Joint Legislative Audit and Review Committee will review the credit in 2028 and every ten years thereafter and can trigger expiration of the statutory authority if the benefit is found not to provide meaningful relief. Some details are unclear here, including which exact state department administers the program and portions of enforcement language that are missing from the provided text.