CERTIFICATION OF ENROLLMENT
ENGROSSED HOUSE BILL 2199
Chapter 115, Laws of 2024
68th Legislature
2024 Regular Session
CLIMATE COMMITMENT ACT—BUSINESS AND OCCUPATION AND PUBLIC UTILITY TAX
EXEMPTIONS
EFFECTIVE DATE: April 1, 2024
Passed by the House February 9, 2024 CERTIFICATE
Yeas 97 Nays 0
I, Bernard Dean, Chief Clerk of the
House of Representatives of the
LAURIE JINKINS State of Washington, do hereby
Speaker of the House of certify that the attached is
Representatives ENGROSSED HOUSE BILL 2199 as passed
by the House of Representatives and
the Senate on the dates hereon set
forth.
Passed by the Senate March 1, 2024
Yeas 48 Nays 1
BERNARD DEAN
DENNY HECK Chief Clerk
President of the Senate
Approved March 15, 2024 9:46 AM FILED
March 15, 2024
Secretary of State
JAY INSLEE State of Washington
Governor of the State of Washington
 ENGROSSED HOUSE BILL 2199
Passed Legislature - 2024 Regular Session
State of Washington 68th Legislature 2024 Regular Session
By Representatives Orcutt, Fitzgibbon, Reed, Doglio, and Leavitt
Read first time 01/09/24. Referred to Committee on Finance.
1 AN ACT Relating to creating business and occupation and public
2 utility tax exemptions for certain amounts received as the result of
3 receipt, generation, purchase, sale, transfer, or retirement of
4 allowances, offset credits, or price ceiling units under the climate
5 commitment act; adding a new section to chapter 82.04 RCW; adding a
6 new section to chapter 82.16 RCW; creating a new section; providing
7 an effective date; and declaring an emergency.
8 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
9 NEW SECTION. Sec. 1. A new section is added to chapter 82.04
10 RCW to read as follows:
11 (1) This chapter does not apply to amounts received by a covered
12 entity, opt-in entity, or entity that receives no-cost allowances, as
13 defined in chapter 70A.65 RCW, from the receipt, generation,
14 purchase, sale, transfer, or retirement of allowances, offset
15 credits, or price ceiling units under chapter 70A.65 RCW.
16 (2) The provisions of RCW 82.32.805 and 82.32.808 do not apply to
17 subsection (1) of this section.
18 NEW SECTION. Sec. 2. A new section is added to chapter 82.16
19 RCW to read as follows:
p. 1 EHB 2199.SL
1 (1) This chapter does not apply to amounts received by a covered
2 entity, opt-in entity, or entity that receives no-cost allowances, as
3 defined in chapter 70A.65 RCW, from the receipt, generation,
4 purchase, sale, transfer, or retirement of allowances, offset
5 credits, or price ceiling units under chapter 70A.65 RCW.
6 (2) The provisions of RCW 82.32.805 and 82.32.808 do not apply to
7 subsection (1) of this section.
8 NEW SECTION. Sec. 3. This act applies both retrospectively and
9 prospectively.
10 NEW SECTION. Sec. 4. This act is necessary for the immediate
11 preservation of the public peace, health, or safety, or support of
12 the state government and its existing public institutions, and takes
13 effect April 1, 2024.
Passed by the House February 9, 2024.
Passed by the Senate March 1, 2024.
Approved by the Governor March 15, 2024.
Filed in Office of Secretary of State March 15, 2024.
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