Bill
Bill > HB2584
WA HB2584
WA HB2584Providing a sales and use tax exemption for qualifying farm machinery and equipment.
summary
Introduced
01/20/2026
01/20/2026
In Committee
02/06/2026
02/06/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT Relating to a sales and use tax exemption for qualifying 2 farm machinery and equipment; adding a new section to chapter 82.08 3 RCW; adding a new section to chapter 82.12 RCW; creating new 4 sections; providing an effective date; and providing expiration 5 dates. 6
AI Summary
This bill provides a sales and use tax exemption for qualifying farm machinery and equipment purchased by eligible farmers in Washington State, aiming to support small and medium-sized agricultural producers with an annual gross income of less than $2,000,000. To qualify, the farm equipment must cost $10,000 or more and be used directly for crop production, and the farmer must provide an exemption certificate or equivalent data to the seller. The exemption is limited to one claim per eligible farmer per calendar year and is set to expire on October 1, 2036, with a provision for the farm income threshold to be adjusted for inflation starting in 2032. The bill also includes a performance statement for evaluating the exemption's impact on the number of small and medium-sized agricultural producers.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
Referred to Rules 2 Review. (on 02/06/2026)
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://app.leg.wa.gov/billsummary?BillNumber=2584&Year=2025&Initiative=false |
| House bill report | https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/2584%20HBR%20FIN%2026.pdf |
| Fiscal Note - 2584 HB (Final) | https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=76296 |
| House bill analysis 2026 | https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/2584%20HBA%20FIN%2026.pdf |
| BillText | https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/House%20Bills/2584.pdf |
Loading...