2077-S AMH DUFA LIPS 474

SHB 2077 - H AMD 1365

By Representative Dufault

NOT ADOPTED 04/22/2025

On page 1, line 6, after "1." insert "(1)"

On page 2 after line 5, insert the following:

"(2) The legislature finds that Washington state tax policy should not be used to target or punish particular individuals, businesses, or entities. Rather, the legislature intends that Washington state tax policy should only provide for the common welfare. The legislature finds that this is especially true when it could be perceived that any sole individual, business, or entity being taxed is being targeted or punished because of any political position, speech, or other constitutionally protected activity of the individual, business, entity, or group of individuals affiliated with the business or entity. Therefore it is the intent of the legislature to only impose the tax provided for under this chapter during a model year of zero-emission vehicle program implementation in which the department of revenue determines that there is more than one individual, business, or entity that would pay the tax in that model year of program implementation."

On page 6, after line 6, insert the following:

"NEW SECTION. Sec. 6. (1) The taxes levied under this chapter may not be imposed for a model year of zero-emission vehicle program implementation if the department determines that the tax has the effect of applying in that model year of program implementation to a singular individual, business, or entity, or if the tax applies only to a group of individuals affiliated with a singular business or entity in that specific model year of program implementation.

(2) For purposes of this section, "business" means any business entity, including a sole proprietorship, corporation, partnership, or other legal entity."

Renumber the remaining sections consecutively and correct any internal references accordingly.

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