Pollution control facilities

From the 2024 DOR Tax Exemption Study

82.34.050(2); 82.34.060(2) - Pollution control facilities Description Construction of required pollution control facilities associated with approved applications received between July 30, 1967, and November 30, 1981, was exempt from sales and use taxes. If sales and use taxes were previously paid, the amount paid may be taken as a credit against B&O, public utility, or use taxes. Purpose To encourage abatement of pollution and to compensate Washington businesses for the costs of upgrading pollution control facilities. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI Local Taxes CTI CTI CTI CTI Repeal of Repealing this credit may increase revenues. However, businesses may argue they exemption have a vested right to take credits authorized under prior law. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 CTI CTI CTI Local Taxes $0.000 CTI CTI CTI Assumptions This credit impacts fewer than three taxpayers; any impacts are confidential. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Business Year Enacted: 1967 Primary Bene