This bill aims to establish tax exemptions for unleaded aircraft fuel in Washington State, supporting the initiative to eliminate lead emissions from aviation gasoline. The legislation recognizes the health risks associated with lead emissions from certain aircraft engines and seeks to incentivize the adoption of lead-free aviation fuel alternatives. To facilitate this transition, the bill introduces various excise tax exemptions for both businesses and consumers utilizing unleaded aircraft fuel. Key provisions include the addition of a definition for "unleaded aircraft fuel" and the exemption of such fuel from excise taxes under specific chapters of the Revised Code of Washington (RCW).

The bill amends existing laws to include exemptions for unleaded aircraft fuel in multiple sections, including RCW 82.42.030, 82.08, 82.12, 82.21.040, and 82.23A.030. Notably, it specifies that the excise tax does not apply to sales or use of unleaded aircraft fuel, with these provisions set to expire on January 1, 2032. Additionally, the legislation outlines a performance statement to evaluate the effectiveness of these tax preferences, aiming to ensure that the transition to unleaded fuel is successful and that lead emissions from aircraft engines decrease over time. The act is set to take effect on August 1, 2025.

Statutes affected:
Original Bill: 82.42.030, 82.42.010, 82.23A.030