Grants to local government

From the 2024 DOR Tax Exemption Study

82.04.418 - Grants to local government Description Grants from the state or the U.S. government to municipal corporations or political subdivisions are exempt from B&O tax. Purpose Supports grants for social welfare services. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues as these amounts are exemption exempt under other statutes. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Repealing this exemption results in no revenue impact. Other statutes provide exemptions for governmental and social welfare grants (RCW 82.04.419 and 82.04.4297). Data Sources None Additional Additional Information Information Category: Government Year Enacted: 1983 Primary Beneficiaries: Local jurisdictions receiving grants from state or U.S. government Taxpayer Count: Unknown Program Inconsistency: None JLARC Review: Expedited review completed in 2011 with an upcoming review scheduled in 2025 2024 Tax Exemption Stu