reglab/housing_qa huggingface dataset:
WA Rev Code § 82.84.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.84 - Local Grocery Tax Restrictions.|82.84.040 - Grocery tax, fee, and assessment exemption.

RCW 82.84.040 Grocery tax, fee, and assessment exemption.Notwithstanding any other law to the contrary:(1) Except as provided in subsections (2) through (4) of this section, a local governmental entity may not impose or collect any tax, fee, or other assessment on groceries.(2) Nothing in this section precludes the continued collection of any existing tax, fee, or other assessment on groceries as is in effect as of January 15, 2018; but no existing tax, fee, or other assessment on groceries may be increased in rate, scope, base, or otherwise after January 15, 2018, except as provided in subsections (3) and (4) of this section.(3) Nothing in this section prohibits the imposition and collection of a tax, fee, or other assessment on groceries if:(a) The tax, fee, or other assessment is generally applicable to a broad range of businesses and business activity; and(b) The tax, fee, or other assessment does not establish or rely on a classification related to or involving groceries or a subset of groceries for purposes of establishing or otherwise resulting in a higher tax rate due to such classification.(4) Nothing in this section prohibits the imposition and collection of a local retail sales and use tax pursuant to RCW 82.14.030 on those persons taxable by the state under chapters 82.08 and 82.12 RCW.[ 2019 c 2 § 4 (Initiative Measure No. 1634, approved November 6, 2018).]
WA Rev Code § 82.84.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.84 - Local Grocery Tax Restrictions.|82.84.050 - Application.

RCW 82.84.050 Application.Notwithstanding any other law to the contrary:(1) This chapter applies to any tax, fee, or other assessment on groceries first imposed, increased, or collected by a local governmental entity on or after January 15, 2018.(2) The provisions of this chapter are to be construed liberally so as to effectuate their intent, policy, and purposes.[ 2019 c 2 § 5 (Initiative Measure No. 1634, approved November 6, 2018).]
WA Rev Code § 82.85.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program.|82.85.020 - Definitions.

RCW 82.85.020 Definitions. (Expires January 1, 2026.)(1) The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(a) "Applicant" means a person applying for a tax deferral under this chapter.(b) "Eligible investment project" means an investment project for qualified buildings and machinery and equipment on two new, renovated, or expanded manufacturing operations per calendar year, one of which must be located east of the crest of the Cascade mountains and one of which must be located west of the crest of the Cascade mountains. The deferral provided in this section only applies to the state and local sales and use taxes due on the first ten million dollars in costs for qualified buildings and machinery and equipment.(c) "Initiation of construction" has the same meaning as in RCW 82.63.010.(d) "Investment project" means an investment in qualified buildings or qualified machinery and equipment, including labor and services rendered in the planning, installation, and construction of the project.(e) "Manufacturing" has the same meaning as provided in RCW 82.04.120.(f) "Person" has the same meaning as provided in RCW 82.04.030.(g) "Qualified buildings" means construction of new structures, and expansion or renovation of existing structures for the purpose of increasing floor space or production capacity, used for manufacturing, including plant offices and warehouses or other buildings for the storage of raw material or finished goods if such facilities are an essential or an integral part of a factory, mill, plant, or laboratory used for manufacturing. If a qualified building is used partly for manufacturing and partly for other purposes, the applicable tax deferral must be determined by apportionment of the costs of construction under rules adopted by the department.(h) "Qualified machinery and equipment" means all new industrial fixtures, equipment, and support facilities that are an integral and necessary part of a manufacturing operation. "Qualified machinery and equipment" includes: Computers; software; data processing equipment; laboratory equipment; manufacturing components such as belts, pulleys, shafts, and moving parts; molds, tools, and dies; operating structures; and all equipment used to control, monitor, or operate the machinery.(i) "Recipient" means a person receiving a tax deferral under this chapter.(2) This section expires January 1, 2026.[ 2017 3rd sp.s. c 37 § 802; 2015 3rd sp.s. c 6 § 402.]NOTES:Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
WA Rev Code § 82.85.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program.|82.85.030 - Deferral eligibility—Lessor or owner of qualified building.

RCW 82.85.030 Deferral eligibility—Lessor or owner of qualified building.The lessor or owner of a qualified building is not eligible for a deferral unless:(1) The underlying ownership of the building, machinery, and equipment vests exclusively in the same person; or(2)(a) The lessor by written contract agrees to pass the economic benefit of the deferral to the lessee;(b) The lessee that receives the economic benefit of the deferral agrees in writing with the department to complete the annual tax performance report required under RCW 82.32.534; and(c) The economic benefit of the deferral passed to the lessee is no less than the amount of tax deferred by the lessor and is evidenced by written documentation of any type of payment, credit, or other financial arrangement between the lessor or owner of the qualified building and the lessee.[ 2020 c 139 § 47; 2015 3rd sp.s. c 6 § 403.]NOTES:Reviser's note: For information on the expiration of tax preferences, see RCW 82.32.805.Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
WA Rev Code § 82.85.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program.|82.85.040 - Deferral application.

RCW 82.85.040 Deferral application. (Expires January 1, 2026.)(1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The deferrals are available on a first-in-time basis. The application must contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department. The department must rule on the application within sixty days.(2) The department may not approve applications for more than two eligible investment projects per calendar year.(3) This section expires January 1, 2026.[ 2017 3rd sp.s. c 37 § 803; 2015 3rd sp.s. c 6 § 404.]NOTES:Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
WA Rev Code § 82.85.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program.|82.85.050 - Deferral certificate—Issued by the department.

RCW 82.85.050 Deferral certificate—Issued by the department.(1) Except as otherwise provided in subsection (2) of this section, the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, 82.14, and 81.104 RCW on each eligible investment project.(2) No certificate may be issued for an investment project that has already received a deferral under this part [chapter] or chapter 82.60 RCW.(3) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.[ 2015 3rd sp.s. c 6 § 405.]NOTES:Reviser's note: For information on the expiration of tax preferences, see RCW 82.32.805.Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
WA Rev Code § 82.85.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program.|82.85.060 - Repayment—Deferred taxes.

RCW 82.85.060 Repayment—Deferred taxes.(1) The recipient must begin paying the deferred taxes in the fifth year after the date certified by the department as the date on which the investment project has been operationally completed. The first payment of ten percent of the deferred taxes will be due on December 31st of the fifth calendar year after such certified date, with subsequent annual payments of ten percent of the deferred taxes due on December 31st for each of the following nine years.(2) The department may authorize an accelerated repayment schedule upon request of the recipient.(3) Interest may not be charged on any taxes deferred under this chapter for the period of deferral, although all other penalties and interest applicable to delinquent excise taxes may be assessed and imposed for delinquent payments under this chapter. The debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. Transfer of ownership does not terminate the deferral. The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral.[ 2015 3rd sp.s. c 6 § 406.]NOTES:Application—2015 3rd sp.s. c 6 §§ 406-409: "The expiration provisions of RCW 82.32.805(1)(a) do not apply to sections 406 through 409 of this act." [ 2015 3rd sp.s. c 6 § 411.]Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
WA Rev Code § 82.85.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program.|82.85.070 - Invest in Washington account—Created—Funded.

RCW 82.85.070 Invest in Washington account—Created—Funded.(1) State taxes deferred and repaid under this chapter, including any interest or penalties on such amounts, must be deposited in the invest in Washington account created in this section. The invest in Washington account is hereby created in the state treasury [and] must be used exclusively by the state board for community and technical colleges for supporting customized training programs, job skills programs, job readiness training, workforce professional development, and to assist employers with state-approved apprenticeship programs for manufacturing and production occupations.(2) Revenues to the invest in Washington account consist of amounts transferred by the state treasurer as provided in subsection (3) of this section.(3) By June 1, 2016, and by June 1st of every subsequent year, the department must notify the state treasurer of the amount of tax, interest, and penalties collected under this section since September 1, 2015, through May 1, 2016, in the case of the first notification under this subsection (3), and since the previous May 1st for subsequent notifications under this subsection (3). The department may make adjustments to the annual notification under this subsection (3) as may be necessary to correct errors in the previous notification or offset previous amounts that did not qualify for deferral under this section.(4) By July 1, 2016, and by July 1st of every subsequent year, the state treasurer must transfer the amount included in the department's most recent notification under subsection (3) of this section from the general fund to the invest in Washington account. Money in the account may only be appropriated for the purposes specified in subsection (1) of this section.[ 2015 3rd sp.s. c 6 § 407.]NOTES:Application—2015 3rd sp.s. c 6 §§ 406-409: See note following RCW 82.85.060.Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
WA Rev Code § 82.85.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program.|82.85.080 - Annual tax performance report.

RCW 82.85.080 Annual tax performance report.(1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.85.030, the lessee must file a complete annual tax performance report, and the applicant is not required to file a complete annual tax performance report.(2) If, on the basis of a tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is not eligible for tax deferral under this chapter due to the fact the investment project is no longer used for qualified activities, the amount of deferred taxes outstanding for the investment project is immediately due and payable.(3) If the economic benefits of a tax deferral under this chapter are passed to a lessee as provided in RCW 82.85.030, the lessee is responsible for payment to the extent the lessee has received the economic benefit.[ 2020 c 139 § 48; 2015 3rd sp.s. c 6 § 408.]NOTES:Application—2015 3rd sp.s. c 6 §§ 406-409: See note following RCW 82.85.060.Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
WA Rev Code § 82.85.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program.|82.85.900 - Short title.

RCW 82.85.900 Short title.This part [chapter] may be known and cited as the invest in Washington act.[ 2015 3rd sp.s. c 6 § 409.]NOTES:Application—2015 3rd sp.s. c 6 §§ 406-409: See note following RCW 82.85.060.Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
WA Rev Code § 82.86.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.86 - 988 Behavioral Health Crisis Response and Suicide Prevention Line Tax.|82.86.010 - Definitions.

RCW 82.86.010 Definitions. (Effective October 1, 2021.)(1) The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(a) "988 crisis hotline" has the same meaning as in RCW 71.24.025.(b) "Crisis call center hub" has the same meaning as in RCW 71.24.025.(2) The definitions in RCW 82.14B.020 apply to this chapter.[ 2021 c 302 § 201.]NOTES:Effective date—2021 c 302 §§ 201-205: "Sections 201 through 205 of this act take effect October 1, 2021." [ 2021 c 302 § 405.]Findings—Intent—2021 c 302: See note following RCW 71.24.890.
WA Rev Code § 82.86.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.86 - 988 Behavioral Health Crisis Response and Suicide Prevention Line Tax.|82.86.030 - Collection of tax.

RCW 82.86.030 Collection of tax. (Effective October 1, 2021.)(1) Except as provided otherwise in subsection (2) of this section:(a) The statewide 988 behavioral health crisis response and suicide prevention line tax on radio access lines must be collected from the subscriber by the radio communications service company, including those companies that resell radio access lines, providing the radio access line to the subscriber, and the seller of prepaid wireless telecommunications services.(b) The statewide 988 behavioral health crisis response and suicide prevention line tax on interconnected voice over internet protocol service lines must be collected from the subscriber by the interconnected voice over internet protocol service company providing the interconnected voice over internet protocol service line to the subscriber.(c) The statewide 988 behavioral health crisis response and suicide prevention line tax on switched access lines must be collected from the subscriber by the local exchange company.(d) The amount of the tax must be stated separately on the billing statement which is sent to the subscriber.(2)(a) The statewide 988 behavioral health crisis response and suicide prevention line tax imposed by this chapter must be collected from the consumer by the seller of a prepaid wireless telecommunications service for each retail transaction occurring in this state.(b) The department must transfer all tax proceeds remitted by a seller under this subsection (2) to the statewide 988 behavioral health crisis response and suicide prevention line account created in RCW 82.86.050.(c) The taxes required by this subsection to be collected by the seller must be separately stated in any sales invoice or instrument of sale provided to the consumer.[ 2021 c 302 § 203.]NOTES:Effective date—2021 c 302 §§ 201-205: See note following RCW 82.86.010.Findings—Intent—2021 c 302: See note following RCW 71.24.890.
WA Rev Code § 82.86.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.86 - 988 Behavioral Health Crisis Response and Suicide Prevention Line Tax.|82.86.050 - Account creation.

RCW 82.86.050 Account creation. (Effective October 1, 2021.)(1) The statewide 988 behavioral health crisis response and suicide prevention line account is created in the state treasury. All receipts from the statewide 988 behavioral health crisis response and suicide prevention line tax imposed pursuant to this chapter must be deposited into the account. Moneys may only be spent after appropriation.(2) Expenditures from the account may only be used for (a) ensuring the efficient and effective routing of calls made to the 988 crisis hotline to an appropriate crisis hotline center or crisis call center hub; and (b) personnel and the provision of acute behavioral health, crisis outreach, and crisis stabilization services, as defined in RCW 71.24.025, by directly responding to the 988 crisis hotline.(3) Moneys in the account may not be used to supplant general fund appropriations for behavioral health services or for medicaid covered services to individuals enrolled in the medicaid program.[ 2021 c 302 § 205.]NOTES:Effective date—2021 c 302 §§ 201-205: See note following RCW 82.86.010.Findings—Intent—2021 c 302: See note following RCW 71.24.890.
WA Rev Code § 82.86.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.86 - 988 Behavioral Health Crisis Response and Suicide Prevention Line Tax.|82.86.060 - Preemption.

RCW 82.86.060 Preemption.A city or county may not impose a tax, measured on a per line basis, on radio access lines, interconnected voice over internet protocol service lines, or switched access lines, for the purpose of ensuring the efficient and effective routing of calls made to the 988 crisis hotline to an appropriate crisis hotline center or crisis call center hub; or providing personnel or acute behavioral health, crisis outreach, or crisis stabilization services, as defined in RCW 71.24.025, associated with directly responding to the 988 crisis hotline.[ 2021 c 302 § 206.]NOTES:Findings—Intent—2021 c 302: See note following RCW 71.24.890.
WA Rev Code § 82.87.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.010 - Findings—Intent—2021 c 196.

RCW 82.87.010 Findings—Intent—2021 c 196.The legislature finds that it is the paramount duty of the state to amply provide every child in the state with an education, creating the opportunity for the child to succeed in school and thrive in life. The legislature further finds that high quality early learning and child care is critical to a child's success in school and life, as it supports the development of the child's social-emotional, physical, cognitive, and language skills. Therefore, the legislature will invest in the ongoing support of K-12 education and early learning and child care by dedicating revenues from chapter 196, Laws of 2021 to the education legacy trust account and the common school construction account [fund].The legislature further recognizes that a tax system that is fair, balanced, and works for everyone is essential to help all Washingtonians grow and thrive. But Washington's tax system today is the most regressive in the nation because it asks those making the least to pay the most as a percentage of their income. Middle-income families in Washington pay two to four times more in taxes, as a percentage of household income, as compared to top earners in the state. Low-income Washingtonians pay at least six times more than do our wealthiest residents.To help meet the state's paramount duty, the legislature intends to levy a seven percent tax on the voluntary sale or exchange of stocks, bonds, and other capital assets where the profit is in excess of $250,000 annually to fund K-12 education, early learning, and child care, and advance our paramount duty to amply provide an education to every child in the state. The legislature recognizes that levying this tax will have the additional effect of making material progress toward rebalancing the state's tax code.The legislature further intends to exempt certain assets from the tax including, but not limited to, qualified family-owned small businesses, all residential and other real property, and retirement accounts.[ 2021 c 196 § 1.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2021 c 196 § 18.]
WA Rev Code § 82.87.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.030 - Distribution of revenues.

RCW 82.87.030 Distribution of revenues.(1) All taxes, interest, and penalties collected under this chapter shall be distributed as follows:(a) The first $500,000,000 collected each fiscal year shall be deposited into the education legacy trust account created in RCW 83.100.230; and(b) Any remainder collected each fiscal year shall be deposited into the common school construction account [fund].(2) The amounts specified under subsection (1)(a) of this section shall be adjusted annually as provided under RCW 82.87.150.[ 2021 c 196 § 2.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
WA Rev Code § 82.87.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.060 - Deductions.

RCW 82.87.060 Deductions.In computing tax for a taxable year, a taxpayer may deduct from his or her Washington capital gains:(1) A standard deduction of $250,000 per individual, or in the case of spouses or domestic partners, their combined standard deduction is limited to $250,000, regardless of whether they file joint or separate returns. The amount of the standard deduction shall be adjusted pursuant to RCW 82.87.150;(2) Amounts that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States;(3) The amount of adjusted capital gain derived from the sale or transfer of the taxpayer's interest in a qualified family-owned small business pursuant to RCW 82.87.070; and(4) Charitable donations deductible under RCW 82.87.080.[ 2021 c 196 § 7.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.