AN ACT Relating to prohibiting the Tesla tax or any other tax that applies to only one individual, business, or entity or a group of individuals affiliated with a singular business or entity; adding a new chapter to Title 82 RCW; and creating a new section.

NEW SECTION. Sec. 1. 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 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.

NEW SECTION. Sec. 2. (1) An excise tax levied under this title may not be assessed after the effective date of this section if the tax has the intent to or the effect of applying 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.

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