Finds that locally funded heritage and arts programs build vital communities and preserve community history and culture and that within existing revenue sources, local jurisdictions should have the capability to preserve these programs in the future.

Declares that on and after the date the debt on the stadium is retired, and through December 31, 2015, all revenues under RCW 67.28.180 in a county of a million or more shall be deposited in the special account.

Provides that, on and after January 1, 2021, at least thirty-seven and one-half percent of revenues under RCW 67.28.180 in a county of a million or more shall be deposited in the special account.

Declares that in a county of one million or more, at least seventy-five percent of the tax imposed under RCW 82.14.049 shall be used to retire the debt on the stadium under RCW 67.28.180, until that debt is fully retired.

Requires that when the tax under RCW 82.14.360 expires, the tax imposed shall be used only for low-income housing in the county where the housing is insured, assisted, or financed by a federal, state, or local government housing program.