FINAL BILL REPORT
SSB 5851
This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent. |
C 196 L 19
Synopsis as Enacted
Brief Description: Enhancing educational opportunities for vulnerable children and youth using funding distributed from the Puget Sound taxpayer accountability account.
Sponsors: Senate Committee on Ways & Means (originally sponsored by Senators Frockt, Saldaña, Wellman and Wilson, C.).
Senate Committee on Ways & Means
House Committee on Appropriations
Background: Regional Transit Authority. A Regional Transit Authority (RTA) is authorized to use its tax revenues to plan, construct, and operate high-capacity transportation, such as express bus service and light rail. There is currently one RTA, Sound Transit, which builds and operates regional transit service throughout the urban areas of Pierce, King, and Snohomish counties. Sound Transit lists 16 link light rail stations in the Seattle area and six stations in Tacoma.
Puget Sound Taxpayer Accountability Account. The Puget Sound Taxpayer Accountability (PSTA) Account was created in the state treasury in 2015. Expenditures from the account are subject to appropriation and may only be used for distribution to counties where a portion of the county is within the boundaries of a RTA that includes a county with a population of at least 1,500,000, which currently would apply to King, Pierce, and Snohomish counties. Counties may use distributions from the account only for education services to improve educational outcomes in early learning, K-12, and higher education, including, but not limited to, for youth that are low-income, homeless, or in foster care, or other vulnerable populations.
Sales and Use Tax Offset Fee. Beginning January 1, 2017, an RTA must pay the Department of Revenue a sales and use tax offset fee for deposit into the PSTA account. The sales and use tax offset fee is equal to 3.25 percent of the total payments made by the RTA to construction contractors on construction projects that are voter approved after January 1, 2015, and are excluded from retail sales tax.
Summary: The use of funds disbursed to counties from the PSTA account are modified to include:
facilities and programs for children and youth that are low-income, homeless, or in foster care, or other vulnerable populations; and
to start endowments to support improving educational outcomes in early learning, K-12, and higher education.
Votes on Final Passage:
Senate | 42 | 2 | |
House | 94 | 3 |
Effective: | July 28, 2019 |