Exemption
Special needs transportation
Fuel Tax exemption · RCW 82.38.080(1)(d); 82.38.180(3)(a) · enacted 1983
Details
- Citation
- RCW 82.38.080(1)(d); 82.38.180(3)(a)
- Study reference
- E1245-1
- Tax type
- Fuel Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 1983
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 0.25 · FY 2026: 0.27 · FY 2027: 0.27
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0.27 · FY 2025: 0.27 · FY 2026: 0.27 · FY 2027: 0.27
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.38.080(1)(d); 82.38.180(3)(a) - Special needs transportation Description Private, nonprofit organizations that provide transportation services for persons with special transportation needs are exempt from motor vehicle fuel and special fuel taxes. Purpose Supports transportation programs for the elderly and handicapped. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.270 $0.270 $0.270 $0.270 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.250 $0.270 $0.270 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the fuel tax collections growth rate reflected in the Transportation Revenue Forecast Council's March 2023 forecast. Data Sources - Department of Licensing, Fuel tax data - Transportation Revenue Forecast Council, March 2023 forecast Additional Additional Information Information Category: Nonprofit Year Enacted: 1983 Primary Beneficiaries: Transportation
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