Provides a tax exemption on sales or use of machinery and equipment used directly in generating electricity at a low-carbon generation facility or to sales or use of, or charges made for, labor and services rendered in respect to installing such machinery and equipment. The exemption expires June 30, 2013.

Provides that the provisions of chapter 80.70.RCW (carbon dioxide mitigation) do not apply to low-carbon generation facilities.

Requires the energy facility site evaluation council to complete action on any further amendments to the certification issued for a low-carbon generation facility within sixty days. This requirement expires June 30, 2013.