The proposed bill introduces new excise taxes on cigarettes, vapor products, and tobacco products in Washington State, amending existing laws and creating new accounts for revenue allocation. A tax of $0.10 per cigarette will be imposed, with specific revenue distribution outlined: the first $10 million collected annually will go to the time sensitive emergency system account, the next $2 million to the supplemental nicotine and tobacco enforcement account, and 10% of revenues above these amounts will be allocated to the foundational public health services account starting in 2028. Additionally, the bill modifies existing tax rates for vapor and tobacco products, including a new tax rate of 95% of the taxable sales price for vapor products and adjustments to the tax rates for cigars and other tobacco products.

The bill also establishes the time sensitive emergency system account and the supplemental nicotine and tobacco enforcement account, both of which will be funded through the new tax revenues. The foundational public health services account will receive a portion of the revenues from the new taxes and existing tobacco product taxes, specifically earmarked for education on health risks, cessation services, and foundational health services. The act is set to take effect on July 1, 2026.

Statutes affected:
Original bill: 82.25.010, 82.26.020, 82.25.015