The bill adds new sections to two existing Washington statutes. It creates a temporary exemption from the application of chapter 82.04 RCW to "amounts received" by persons located in a defined "impact area" during an "unmitigated bridge closure" beginning July 1, 2026, and it makes all property located in that impact area exempt from taxation under a new section added to chapter 84.36 RCW for taxes due and payable in calendar year 2026 and thereafter during the unmitigated bridge closure period. The property tax provision is retroactive to taxes due and payable in 2026 and allows property owners who paid 2026 taxes to seek refunds under chapter 84.69 RCW. Both new sections expire on the first day of the calendar year after a replacement or new bridge on state route 165 that spans the Carbon River opens, and the department must notify the Office of the Code Reviser before each section's expiration. The bill also states that RCW 82.32.805 and 82.32.808 do not apply to this act. These are new statutory exemptions and a limited procedural requirement (notification to the Office of the Code Reviser); the bill does not change criminal penalties or create new crimes. Key definitions included in the bill are "impact area" (any area within three miles east or west of SR 165 and south of the junction of SR 162 and SR 165), two definitions of "unmitigated bridge closure" tied to the bridge replacement timeline (one beginning July 1, 2026, and the other beginning January 1, 2026), and "person is located within an impact area" (address on file with the department as of January 1, 2026). Some important details are not specified in the extracted text: the identity of "the department" is not stated, the meaning of "amounts received" under the new chapter 82.04 section is not defined, the bill title references the Fairfax bridge closure but that context is not explained here, and the reason for the two different start dates for the unmitigated bridge closure definitions is not provided. The exact geographic boundaries beyond the described relation to SR 165 and SR 162 are also not supplied in the extracted facts.

If enacted, people and businesses located within about three miles east or west of State Route 165 and south of its junction with SR 162 would stop owing property tax for the period described as an "unmitigated bridge closure" that covers calendar year 2026 and continues until the year after a replacement bridge across the Carbon River opens; owners who already paid 2026 taxes can seek refunds. Starting July 1, 2026, the bill also removes certain state tax obligations for "amounts received" by persons whose address on file as of January 1, 2026, is in that impact area for the same closure period, so affected businesses and residents are likely to see lower tax bills and the local/state tax revenue collected from those properties and receipts would drop while the bridge is out of service. Who bears direct effects: property owners and businesses in the defined impact area (noted in the bill title as tied to the Fairfax bridge closure) gain tax relief and refund rights, while the unspecified "department" must monitor the closure’s end and notify the Office of the Code Reviser before the temporary provisions expire. Important details are unclear from the text provided: the bill does not identify which agency is "the department," does not define exactly what "amounts received" are for the tax exclusion, and gives different start dates for the two closure definitions without explanation, so the precise scope and timing of tax relief could be uncertain in practice.