This bill introduces a new section to chapter 82.14 RCW, allowing the legislative authority of rural counties in Washington to impose a local sales and use tax specifically aimed at funding programs for senior citizens. The tax rate is set at 0.01 percent of the selling price for sales tax or the value of the article used for use tax. Importantly, this local tax will 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 handle the collection of this tax at no cost to the counties, ensuring that the funds raised are directed solely towards senior citizen programs as outlined in existing law.

Additionally, the bill defines "rural county" based on population density and size criteria, and it emphasizes the urgency of the legislation by declaring it necessary for the immediate preservation of public peace, health, or safety. The act is set to take effect on July 1, 2025, highlighting the legislature's commitment to supporting senior citizens in rural areas through this new funding mechanism.