Modifying and extending the adaptive housing retail sales and use tax preference for disabled veterans.

 H-3311.1

SUBSTITUTE HOUSE BILL 2135

State of Washington

69th Legislature

2026 Regular Session

By House Finance (originally sponsored by Representatives Barnard, Leavitt, Dufault, Schmidt, Abbarno, Low, Simmons, Richards, Rule, Paul, Shavers, Graham, Valdez, and Couture)

READ FIRST TIME 02/03/26.

AN ACT Relating to modifying and extending the adaptive housing retail sales and use tax preference for disabled veterans; amending RCW 82.08.0207 and 82.12.0207 ; amending 2017 c 176 s 1 (uncodified); providing an effective date; and providing expiration dates.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 82.08.0207 and 2017 c 176 s 2 are each amended to read as follows:

(1) (( An )) Until January 1, 2038, an eligible purchaser who has paid the tax levied by RCW 82.08.020 on materials incorporated into, and labor and services rendered in respect to, adapted housing is eligible for an exemption from all or a portion of those taxes in the form of a remittance. The total amount of a remittance that an eligible purchaser may receive under this section and(( /or )) RCW 82.12.0207 is limited to (( two thousand five hundred dollars )) $5,000 for each adapted housing project. The remittance under this section is for the state portion of the sales tax only.