Imposing a business and occupation tax surcharge on the operators of private detention facilities.

 H-3262.1

HOUSE BILL 2713

State of Washington

69th Legislature

2026 Regular Session

By Representatives Santos, Mena, Ramel, Davis, Ryu, Ormsby, Parshley, Macri, Gregerson, Obras, Scott, Pollet, and Fosse

Read first time 02/02/26. Referred to Committee on Finance.

AN ACT Relating to imposing a business and occupation tax surcharge on the operators of private detention facilities; and adding a new section to chapter 82.04 RCW.

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

NEW SECTION. Sec. 1. A new section is added to chapter 82.04 RCW to read as follows:

(1) Beginning July 1, 2026, in addition to all other taxes imposed under this chapter, persons must pay a surcharge on Washington taxable income arising from operating a private detention facility as defined in RCW 70.395.020 if the person has annual Washington gross receipts in excess of $1,000,000.