Credit
Small business credit
B&O Tax credit · RCW 82.04.4451 · enacted 1994
Details
- Citation
- RCW 82.04.4451
- Study reference
- E1158-1
- Tax type
- B&O Tax
- Preference type
- Credit
- Category
- Business
- Year enacted
- 1994
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 53 · FY 2026: 102.9 · FY 2027: 107.4
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 95 · FY 2025: 98.9 · FY 2026: 102.9 · FY 2027: 107.4
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Home Forms & Publications Forms By Subject Inserts For Excise Tax Returns Print Inserts for Excise tax returns In an effort to reduce printing and postage costs the inserts listed below will no longer be mailed the excise tax returns. Combined excise tax return instructions - Monthly | Quarterly | Annual Local Sales & Use Tax Addendum Local Sales & Use Tax Flyer Lodging Addendum Lodging Flyer Public Utility Tax Addendum Small Business Credit (SBC) Table - Monthly | Quarterly | Annual
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: