On page 1, line 11, after "received" insert "by a covered entity, opt-in entity, or entity that receives no-cost allowances, as defined in chapter 70A.65 RCW,"
On page 1, line 19, after "received" insert "by a covered entity, opt-in entity, or entity that receives no-cost allowances, as defined in chapter 70A.65 RCW,"
EFFECT: Limits the business and occupation tax exemption and the public utility exemption to those taxpayers who are covered entities, opt-in entities, and entities that received no-cost allowances under the Climate Commitment Act.