wa-law.org > bill > 2025-26 > HB 1996 > Original Bill
The legislative authority of any county meeting the requirements of subsection (3) of this section may impose a sales and use tax by resolution or ordinance in accordance with the terms of this chapter. The tax must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW, upon the occurrence of any taxable event within the county.
The rate of the tax may not exceed 0.1 percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax. However, if a county imposes the sales and use tax authorized in chapter . . . (House Bill No. 1805), Laws of 2025, the combined rate of both taxes may not exceed 0.1 percent.
The county must have a behavioral health diversion plan, as defined in chapter . . . (House Bill No. 1218), Laws of 2025, that is approved by the secretary of the department of social and health services before the adoption of the resolution or ordinance to impose the tax authorized under this section.
The proceeds of the tax imposed under this section must be used for programs that either prevent individuals with behavioral health needs from entering the criminal justice system or that diverts these individuals away from the criminal justice system once incarcerated. This includes, but is not limited to:
Specific measures to reduce the number of individuals with behavioral health needs whose highest charge is up to a class C felony from entering or remaining in the criminal justice system;
Specific measures to increase diversion of individuals with behavioral health needs whose highest charge is up to a class C felony away from the competency system;
Specific measures to identify individuals for whom a court has made multiple prior findings of nonrestorability, and strategies to prevent future competency evaluation or restoration orders and instead use diversion options for these individuals;
Strategies to reduce recidivism for individuals with behavioral health needs who are likely to be referred for a competency service within the next six months based on history of prior referrals, prior inpatient psychiatric treatment episodes, criminal justice system involvement, or homelessness; and
A strategic plan to create programming, supports, and services along each intercept in the sequential intercept model for the county.
This act takes effect only if chapter . . . (House Bill No. 1218), Laws of 2025 is enacted by August 1, 2025.