In 2007, Washington voters ratified a constitutional amendment that created the Budget Stabilization Account (BSA) as Article VII, section 12 of the Washington Constitution. In general, appropriations from the BSA require a three-fifths majority in each house of the Legislature, but in the case of a catastrophic event or low employment growth, the Legislature may appropriate from the BSA with a constitutional majority vote of each house.

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On August 19, 2023, the Governor declared a state of emergency for all of Washington because of the high risk of wildfires throughout the state.

For fiscal year 2024, $19.395 million is appropriated to the Department of Natural Resources for fire suppression costs incurred during the 2023 fire season. The BSA appropriations do not alter the requirement to balance the budget in the ensuing biennium under the state's four-year balanced budget requirement, also known as the state budget outlook.