The bill introduces a new section to chapter 82.14 of the Revised Code of Washington (RCW) that allows the legislative authority of rural counties to impose a local sales and use tax at a rate of 0.01 percent. This tax is designed to be credited against the state sales tax, meaning it will be deducted from the total tax collected by the state. The Washington State Department of Revenue will collect this tax on behalf of the counties at no cost to them. The funds generated from this tax must be exclusively used for programs that support senior citizens, as outlined in RCW 36.39.060.

Additionally, the bill declares an emergency, stating that it is necessary for the immediate preservation of public peace, health, or safety, and it specifies that the act will take effect on July 1, 2023. This legislation aims to provide rural counties with a new funding mechanism to enhance services and programs for their senior populations.