BILL REQ. #:  H-0419.2 

Prefiled 1/5/2005. Read first time 01/10/2005.   Referred to Committee on Finance.

     AN ACT Relating to providing tax incentives for the construction of tsunami resistant structures; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating a new section; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   The legislature finds that tsunamis present a great danger to coastal communities in Washington state. The legislature further finds that coastal communities lack adequate tsunami resistant structures to protect human lives. It is therefore the intent of the legislature to provide incentives to construct tsunami resistant structures. It is further the intent of the legislature that these tsunami resistant structures be used for other purposes when not in use for emergency shelter such as training for emergency responders.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.04 RCW to read as follows:
     (1) This chapter does not apply to amounts received as payment for the engineering, planning, design, or construction of a tsunami resistant structure.
     (2) For the purposes of this section, the following definitions apply:
     (a) "Coastal county" means any county that borders the Pacific ocean.
     (b) "Local government" means a coastal county, or a city, town, or Indian tribe within the county.
     (c) "Tsunami resistant structure" means a structure that:
     (i) Meets construction standards adopted by a local government pursuant to guidelines issued by the national oceanic and atmospheric administration under the national tsunami hazard mitigation program as of January 1, 2005;
     (ii) Is designed for the primary purpose of providing emergency shelter to the residents of the local government in the event of a tsunami;
     (iii) Is not suitable for long-term residential habitation; and
     (iv) May be used as a training site for emergency responders.

NEW SECTION.  Sec. 3   A new section is added to chapter 82.08 RCW to read as follows:
     (1) The tax levied by RCW 82.08.020 does not apply to the construction of a tsunami resistant structure, including materials, services, and labor used in the construction of the structure.
     (2) The definitions in section 2 of this act apply to this section.

NEW SECTION.  Sec. 4   A new section is added to chapter 82.12 RCW to read as follows:
     (1) The provisions of this chapter do not apply with respect to the use of materials, services, or labor for the purpose of constructing a tsunami resistant structure.
     (2) The definitions in section 2 of this act apply to this section.

NEW SECTION.  Sec. 5   This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately.