6143-S AMS BRAN GORR 585
SSB 6143 - S AMD 330
By Senators Brandland, Swecker and Fraser
NOT ADOPTED 3/06/2010
On page 87, beginning on line 28, strike everything through page, 88, line 4 and insert the following:
"Sec. 1601. RCW 82.08.811 and 1997 c 368 s 4 are each amended to read as follows:
(1) For the purposes of this section:
(a) "Air pollution control facilities" means any treatment works, control devices and disposal systems, machinery, equipment, structure, property, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation; and
(b) "Generation facility" means a coal-fired thermal electric generation facility placed in operation after December 3, 1969, and before July 1, 1975.
(2) Beginning January 1, 1999, the tax levied by RCW 82.08.020 does not apply to sales of coal used to generate electric power at a generation facility operated by a business if the following conditions are met:
(a) The owners must make an application to the department of revenue for a tax exemption;
(b) The owners must make a demonstration to the department of ecology that the owners have made reasonable initial progress to install air pollution control facilities to meet applicable regulatory requirements established under state or federal law, including the Washington clean air act, chapter 70.94 RCW;
(c) Continued progress must be made on the development of air pollution control facilities to meet the requirements of the permit; and
(d) The generation facility must emit no more than ten thousand tons of sulfur dioxide during a previous consecutive twelve-month period.
(e) Beginning July 1, 2010, the owners must make an annual demonstration to the department of ecology that the owners are acting in good faith to make reasonable progress to decrease the use of coal or replace coal as a fuel for generating electricity in accordance with Section 1(d) of Executive Order 09-05.
(f) By July 1, 2012, the owners must have installed and operate controls specifically designed to reduce mercury emissions. The owners must report mercury emissions data to the department of ecology and the appropriate air pollution control authority on at least a quarterly basis. The mercury emissions data must be accessible to the public upon request.
(3) During a consecutive twelve-month period, if the generation facility is found to be in violation of excessive sulfur dioxide emissions from a regional air pollution control authority or the department of ecology, the department of ecology shall notify the department of revenue and the owners of the generation facility shall lose their tax exemption under this section. The owners of a generation facility may reapply for the tax exemption when they have once again met the conditions of subsection (2)(d) of this section.
(4) RCW 82.32.393 applies to this section.
(5) This section expires on January 1, 2025.
Sec. 2302. RCW 82.12.811 and 1997 c 368 s 6 are each amended to read as follows:
(1) For the purposes of this section:
(a) "Air pollution control facilities" means any treatment works, control devices and disposal systems, machinery, equipment, structure, property, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation; and
(b) "Generation facility" means a coal-fired thermal electric generation facility placed in operation after December 3, 1969, and before July 1, 1975.
(2) Beginning January 1, 1999, the provisions of this chapter do not apply in respect to the use of coal to generate electric power at a generation facility operated by a business if the following conditions are met:
(a) The owners must make an application to the department of revenue for a tax exemption;
(b) The owners must make a demonstration to the department of ecology that the owners have made reasonable initial progress to install air pollution control facilities to meet applicable regulatory requirements established under state or federal law, including the Washington clean air act, chapter 70.94 RCW;
(c) Continued progress must be made on the development of air pollution control facilities to meet the requirements of the permit; and
(d) The generation facility must emit no more than ten thousand tons of sulfur dioxide during a previous consecutive twelve-month period.
(e) Beginning July 1, 2010, the owners must make an annual demonstration to the department of ecology that the owners are acting in good faith to make reasonable progress to decrease the use of coal or replace coal as a fuel for generating electricity in accordance with Section 1(d) of Executive Order 09-05.
(f) By July 1, 2012, the owners must have installed and operate controls specifically designed to reduce mercury emissions. The owners must report mercury emissions data to the department of ecology and the appropriate air pollution control authority on at least a quarterly basis. The mercury emissions data must be accessible to the public upon request.
(3) During a consecutive twelve-month period, if the generation facility is found to be in violation of excessive sulfur dioxide emissions from a regional air pollution control authority or the department of ecology, the department of ecology shall notify the department of revenue and the owners of the generation facility shall lose their tax exemption under this section. The owners of a generation facility may reapply for the tax exemption when they have once again met the conditions of subsection (2)(d) of this section.
(4) This section expires on January 1, 2025."
NOT ADOPTED 3/06/2010
Renumber the sections consecutively and correct any internal references accordingly.
SSB 6143 - S AMD 330
By Senator ....
On page 1, line 13 of the title, after "67.28.181", insert "82.08.811, 82.12.811"
EFFECT: The sales tax exemption for coal is not eliminated. Businesses taking the sales tax exemption must annually show the department of ecology that they are making reasonable progress to decrease the use of coal or replace coal as fuel for generating electricity. By July 2012, the owners must have installed controls to reduce mercury emissions. The owners must report mercury emission data to Ecology on a quarterly basis. The exemption expires in 2025
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