Aircraft testing or crew training

From the 2024 DOR Tax Exemption Study

82.42.030(9,10) - Aircraft testing or crew training Description The aircraft fuel tax does not apply for fuel used in aircraft utilized for either: - Testing or experimental purposes. - Training crews for certified air carriers in Washington. Purpose To lower operating costs of developing new aircraft and for training crews of certified air carriers. 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 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ 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 Amounts for this exemption are included with the amounts for sales of aviation fuel used by commercial air carriers, RCW 82.42.030 (4,5). Data Sources Department of Licensing, Fuel tax data Additional Additional Information Information Category: Other Year Enacted: 1967 Primary Beneficiaries: Persons who train commercial pilots or use aircraft for testing or experimental purposes Taxpayer Count: Unknown Program Inconsistency: None evident JLARC