This bill aims to prohibit the imposition of taxes that target specific individuals, businesses, or entities in Washington State, particularly those that may be perceived as punitive due to political positions or constitutionally protected activities. The legislature emphasizes that tax policy should serve the common welfare rather than single out particular entities for taxation.

The bill introduces a new chapter in Title 82 RCW, which includes a provision stating that no excise tax can be assessed if it is intended to or effectively targets a singular individual, business, or entity, or a group affiliated with such a business. The definition of "business" encompasses various legal entities, including sole proprietorships, corporations, and partnerships. This legislative change seeks to ensure fairness and equity in the state's tax system.