"NEW SECTION.  Sec. 1   A new section is added to chapter 82.32 RCW to read as follows:
     (1) Except as otherwise provided in this section, every new tax preference expires on the first day of the calendar year that is subsequent to the calendar year that is ten years from the effective date of the bill. With respect to any property tax exemption, the exemption does not apply to taxes levied for collection beginning in the calendar year that is subsequent to the calendar year that is ten years from the effective date of the bill.
     (2) Subsection (1) of this section does not apply if legislation creating a new tax preference includes an expiration date for the new tax preference.
     (3) Subsection (1) of this section does not apply to any existing tax preference that is amended to clarify an ambiguity or correct a technical inconsistency.
     (4) For the purposes of this section, the following definitions apply:
     (a) "New tax preference" means a tax preference that initially took effect after August 1, 2013, or a tax preference in effect as of August 1, 2013, that is expanded or extended after August 1, 2013.
     (b) "Tax preference" has the same meaning as in RCW 43.136.021 with respect to any state tax under this title and Title 84 RCW.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.32 RCW to read as follows:
     (1) As provided in this section, every bill enacting a new tax preference must include a tax preference performance statement.
     (2) A tax preference performance statement must state the legislative purpose for the new tax preference. The tax preference performance statement must indicate one or more of the following general categories, by reference to the applicable category specified in this subsection, as the legislative purpose of the new tax preference:
     (a) Tax preferences intended to induce certain designated behavior by taxpayers;
     (b) Tax preferences intended to improve industry competitiveness;
     (c) Tax preferences intended to create or retain jobs;
     (d) Tax preferences intended to reduce structural inefficiencies in the tax structure;
     (e) Tax preferences intended to provide tax relief for certain businesses or individuals; or
     (f) Tax preferences intended to achieve a general purpose not identified in (a) through (e) of this subsection.
     (3) In addition to identifying the general legislative purpose of the tax preference under subsection (2) of this section, the tax preference performance statement must provide additional detailed information regarding the legislative purpose of the new tax preference.
     (4) A new tax preference performance statement must specify clear, relevant, and ascertainable metrics and data requirements that allow the joint legislative audit and review committee to measure the effectiveness of the new tax preference in achieving the purpose designated under subsection (2) of this section.
     (5) If the tax preference performance statement for a new tax preference indicates a legislative purpose described in subsection (2)(b) or (c) of this section, any taxpayer claiming the new tax preference must file an annual survey in accordance with RCW 82.32.585.
     (6) Taxpayers claiming a new tax preference impacting any tax under this title must report the amount of the tax preference claimed by the taxpayer to the department as part of the taxpayer's regular tax reporting responsibilities under this chapter. For new tax preferences allowing certain types of gross income of the business to be excluded from business and occupation taxation, the tax return must explicitly report the amount of the exclusion, regardless of whether it is structured as an exemption or deduction. For a new sales and use tax exemption, the total taxable sales subject to the exemption claimed by the taxpayer must be reported on an addendum to the taxpayer's tax return.
     (7) The amount claimed by a taxpayer for any new tax preference is subject to public disclosure and is not considered confidential tax information under RCW 82.32.330. The department may waive the public disclosure requirement under this subsection for good cause. Good cause may be demonstrated by a reasonable showing of economic harm to a taxpayer if the information specified under this subsection is disclosed. Taxpayers may request the department to treat the amount of the tax preference claimed by a taxpayer during a calendar year as confidential under RCW 82.32.330 if the amount for the calendar year is less than ten thousand dollars.
     (8) If a new tax preference does not include the information required under subsections (2) through (4) of this section, the joint legislative audit and review committee is not required to perform a tax preference review under chapter 43.136 RCW, and it is legislatively presumed that it is the intent of the legislature to allow the new tax preference to expire upon its scheduled expiration date.

NEW SECTION.  Sec. 3   A new section is added to chapter 43.136 RCW to read as follows:
     By January 1, 2015, and in compliance with RCW 43.01.036, the joint legislative audit and review committee must provide a report to the appropriate fiscal committees of the legislature that makes recommendations on the appropriate data and metrics that should be included in a tax preference performance statement to evaluate a new tax preference. The committee must consult with the department of revenue and legislative fiscal staff in the preparation of the report. The committee's recommendation must identify the appropriate data and metrics for each of the general categories provided in section 2(2) of this act.

NEW SECTION.  Sec. 4   A new section is added to chapter 82.04 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 5   A new section is added to chapter 82.08 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 6   A new section is added to chapter 82.12 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 7   A new section is added to chapter 82.14B RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 8   A new section is added to chapter 82.16 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 9   A new section is added to chapter 82.18 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 10   A new section is added to chapter 82.19 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 11   A new section is added to chapter 82.21 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 12   A new section is added to chapter 82.23A RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 13   A new section is added to chapter 82.23B RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 14   A new section is added to chapter 82.24 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 15   A new section is added to chapter 82.26 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 16   A new section is added to chapter 82.27 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 17   A new section is added to chapter 82.29A RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 18   A new section is added to chapter 82.36 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 19   A new section is added to chapter 82.38 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 20   A new section is added to chapter 82.42 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 21   A new section is added to chapter 82.45 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 22   A new section is added to chapter 82.48 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 23   A new section is added to chapter 82.49 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter.

NEW SECTION.  Sec. 24   A new section is added to chapter 82.64 RCW to read as follows:
     See section 1 of this act for the expiration date of new tax preferences for the tax imposed under this chapter."