The bill establishes new regulations regarding the sale and distribution of nitrous oxide in Washington State, categorizing various actions related to nitrous oxide as gross misdemeanors. Specifically, it criminalizes the sale, distribution, or provision of devices or containers that contain nitrous oxide or flavored nitrous oxide, with certain exemptions. These exemptions include the administration of nitrous oxide by licensed medical, veterinary, or dental practitioners, the sale of nitrous oxide in food products as a propellant, and its use in manufacturing or industrial operations. Additionally, the bill allows for the filling of nitrous oxide cylinders for lawful distribution, provided they are not intended for personal use.

The bill also defines "nitrous oxide" to include various chemical names for the substance, such as N2O and laughing gas. This legislation is codified as a new chapter in Title 69 of the Revised Code of Washington (RCW), indicating a formal addition to the state's legal framework concerning controlled substances. The bill was passed by both the House and Senate in March 2026 and received gubernatorial approval shortly thereafter.