Declares an intent to provide the opportunity for the restoration and redevelopment of unfinished nuclear power project sites for the purpose of creating energy parks for the generation of electricity.

Excludes sales of machinery and equipment used to generate electricity in energy parks, or to sales of or charges made for labor and services rendered in respect to installing such machinery and equipment, from the tax levied by RCW 82.08.020, but only if the purchaser provides the seller with an exemption certificate in a form and manner prescribed by the department of revenue.

Expires sections 3 and 4 of the act on June 30, 2015.