Washington § 82.04.449 - Credit — Washington customized employment training program — Report to the legislature. (Expires July 1, 2033.)

(1) In computing the tax imposed under this chapter, a credit is allowed for participants in the Washington customized employment training program created in RCW 28B.67.020. The credit allowed under this section is equal to 50 percent of the value of a participant's payments to the employment training finance account created in RCW 28B.67.030. If a participant in the program does not meet the requirements of RCW 28B.67.020(2)(b)(ii), the participant must remit to the department the value of any credits taken plus interest. The credit earned by a participant in one calendar year may be carried over to be credited against taxes incurred in a subsequent calendar year. No credit may be allowed for repayment of training allowances received from the Washington customized employment training program on or after July 1, 2031.

(2) A person claiming the credit provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534.

(3) By December 31, 2028, the college board, as defined in RCW 28B.50.030, shall submit to the higher education committees of the legislature a report on:

(a) The distribution of credit eligibility by county, as indicated by participants in the Washington customized employment training program created in RCW 28B.67.020;

(b) The distribution of qualified training institutions that provided trainings under the Washington customized employment training program, by county; and

(c) Efforts taken by the college board to encourage use of the credit by a greater variety of industries and participation of a greater variety of qualified training institutions, as defined in RCW 28B.67.010.

(4) This section expires July 1, 2033.

Tax preference performance statement—2025 c 289 s 2: "(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 289, Laws of 2025. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.

(2) The legislature categorizes this tax preference as one intended to accomplish a general purpose, as indicated in RCW 82.32.808(2)(f), which is to provide customized workforce development and skill development training that enhances worker skill sets.

(3) It is the legislature's specific public policy objective to provide customized training assistance that retains and expands existing businesses in Washington.

(4) If a review finds that 75 percent of participating businesses complete the training and repay the customized employment training program loan, then the legislature intends to extend the expiration date of this tax preference.

(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2025 c 289 s 3.]

Findings—Intent—2025 c 289: "The legislature finds that affordable employer-specific worker training not only helps businesses but also improves the quality of life for workers and communities. The legislature also finds that 75 percent of participating businesses completed customized training under the program created in RCW 28B.67.020 and repaid the customized employment training program training allowance, a performance threshold identified by the 67th legislature as satisfactory to extend the expiration date of the tax credit established in RCW 82.04.449. It is the intent of the legislature to aid in attracting and retaining jobs in Washington by extending the expiration of the customized employment training program tax credit to July 1, 2031." [ 2025 c 289 s 1.]

Finding—2021 c 116: "The legislature finds that due to the COVID-19 pandemic, there is new urgency for employer-affordable programs supporting worker training. It is the objective of the legislature to aid in the recruiting, retaining, and expanding of existing small businesses in Washington by extending the expiration of the customized employment training program tax credit to July 1, 2026." [ 2021 c 116 s 1.]

Tax preference performance statement—2021 c 116: "(1) This section is the tax preference performance statement for the tax preference contained in section 3, chapter 116, Laws of 2021. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.

(2) The legislature categorizes this tax preference as one intended to accomplish a general purpose, to provide customized workforce development and skill development training that enhance worker skill sets.

(3) It is the legislature's specific public policy objective to provide customized training assistance that retains and expands existing businesses in Washington.

(4) If a review finds that 75 percent of participating businesses complete the training and repay the customized employment training program loan, then the legislature intends to extend the expiration date of this tax preference.

(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2021 c 116 s 2.]

Effective date—2021 c 116: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2021." [ 2021 c 116 s 4.]

Effective date—2017 c 135: See note following RCW 82.32.534.

Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.