Authorizes the city of Seattle to: (1) Impose a sales and use tax that does not exceed 0.1 percent of the selling price or the value of the article used;

(2) Impose an additional regular property tax levy that does not exceed twenty-five cents per thousand dollars of the assessed value of property in the city; or

(3) Adopt an ordinance creating an independent taxing district in a portion of the area of the city.

Prohibits funds from being distributed to the city of Seattle unless the city has adopted one of the taxing options mentioned above to pay for Alaskan Way viaduct replacement project cost overruns.

Requires the funds that would otherwise be distributed to the city of Seattle to instead be transferred to the transportation partnership account--state in the department of transportation's highway improvements program.

States that this act is contingent upon findings by a court of competent jurisdiction, in a judgment not subject to review, that cost overruns related to the Alaskan Way viaduct replacement project are the responsibility of the department of transportation or the city of Seattle.