The proposed bill aims to prohibit the imposition of taxes that target specific individuals, businesses, or entities, including any group affiliated with a singular business. It emphasizes that Washington state tax policy should not be used to penalize or single out any entity based on political views or constitutionally protected activities. The bill establishes a clear legislative intent that tax policies should promote the common welfare rather than serve as a tool for targeting specific parties.

To implement this, the bill introduces a new section that explicitly states that no excise tax can be assessed if it is designed to apply to a singular individual, business, or entity, or to a group affiliated with such a business. The definition of "business" is broadened to include various forms of business entities, ensuring comprehensive coverage under this prohibition. This new section will be incorporated as a chapter in Title 82 of the Revised Code of Washington (RCW).