BILL REQ. #:  H-0361.1 

Read first time 01/19/09.   Referred to Committee on Finance.

     AN ACT Relating to the tax on cleaning up radioactive waste and other byproducts of weapons production and nuclear research and development; amending RCW 82.04.263; creating new sections; providing an effective date; and declaring an emergency.

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

NEW SECTION.  Sec. 1   The legislature finds that the cleaning up of radioactive waste at the Hanford site is crucial to the environment in this state. The legislature further finds that the purpose of this tax classification is to provide the same tax treatment allowed to companies when production activities occurred at the Hanford site. The legislature clarifies that it intended to include certain activities in support of the cleanup that should benefit from the reduced business and occupation tax rate.
     It is the legislature's intent in enacting this act to ensure that the radioactive waste cleanup business and occupation tax classification applies to all activities funded by the United States department of energy's environmental management budget and that any doubts or ambiguities in RCW 82.04.263 should be resolved consistent with this intent.

Sec. 2   RCW 82.04.263 and 1996 c 112 s 3 are each amended to read as follows:
     Upon every person engaging within this state in the business of cleaning up for the United States, or its instrumentalities, radioactive waste and other byproducts of weapons production and nuclear research and development; as to such persons the amount of the tax with respect to such business shall be equal to the value of the gross income of the business multiplied by the rate of 0.471 percent.
     For the purposes of this chapter, "cleaning up radioactive waste and other byproducts of weapons production and nuclear research and development" means the activities of handling, storing, treating, immobilizing, stabilizing, or disposing of radioactive waste, radioactive tank waste and capsules, nonradioactive hazardous solid and liquid wastes, or spent nuclear fuel; spent nuclear fuel conditioning; removal of contamination in soils and ground water; decontamination and decommissioning of facilities; information technology and computer support; services rendered in respect to infrastructure; security, safety, and health services; and activities ((integral and necessary to the direct)) supporting the performance of cleanup.

NEW SECTION.  Sec. 3   This act applies retroactively.

NEW SECTION.  Sec. 4   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 July 1, 2009.