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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />5-3594.1 <br />SENATE BILL 5989 <br />State of Washington 69th Legislature <br />By Senators Boehnke and Dozier <br />Prefiled 01/06/26. Read first time 01/12/26. <br />on Transportation. <br />2026 Regular Session <br />Referred to Committee <br />AN ACT Relating to the distribution of aircraft fuel tax revenue; <br />amending RCW 82.42.090; and providing an effective date. <br />BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON: <br />Sec. 1. RCW 82.42.090 and 2025 c 417 s 1304 are each amended to <br />read as follows: <br />(1) All moneys collected by the director from the aircraft fuel <br />excise tax as provided in RCW 82.42.020 ((4)) must be transmitted <br />to the state treasurer and ((shams)) must be credited to the <br />aeronautics account hereby created in the state treasury. <br />(2Z Moneys in the account may be spent only after appropriation. <br />Expenditures from the account may be used only for aviation -related <br />purposes. <br />(3) Moneys collected from the consumer or user of aircraft fuel <br />from either the use tax imposed by RCW 82.12.020 or the retail sales <br />tax imposed by RCW 82.08.020 must be transmitted to the <br />state treasurer and distributed as follows: <br />(a) (i) During the period from July 1, 2026, to June 30, 2027, an <br />amount equivalent to imposing 0.5 percent tax must be credited to the <br />aeronautics account; and <br />(ii` Beginning July 1, 2027, an amount equivalent to imposing a <br />one percent tax must be credited to the aeronautics account; and <br />P. 1 SB 5989 <br />