wa-law.org > bill > 2025-26 > HB 2444 > Original Bill
The legislature finds that providing parents with expanded abilities to choose the elementary and secondary schools best suited to the needs of their children is both in the best interest of the children and consistent with previously enacted state legislation.
The legislature finds also that H.R. 1, enacted by the 119th United States congress as P.L. 119-21, expands school choice opportunities for parents by creating privately funded, state specific, scholarship programs that are incentivized through federal tax credits for individuals who contribute to scholarship granting organizations. As provided in the federal law, Washington, by action of the governor or as otherwise provided by state law, may elect to participate in the tax credit program.
The legislature, therefore, intends to require the director of the department of revenue to: Designate Washington's participation in the tax credit program established in section 70411 of P.L. 119-21; annually renew the state's participation in the program; ensure that all participation obligations are met; and provide timely notice of the state's participation to the pertinent federal and state officials.
The director of revenue shall annually notify the applicable federal entity or official of Washington's participation in the tax credit program established in section 70411 of H.R. 1, legislation enacted as P.L. 119-21, and ensure that all program participation obligations are met. The initial notification must be provided by April 1, 2026, with subsequent renewal notices provided in accordance with this section, and federal regulations, guidance, or both.
The director of revenue shall annually transmit copies of the notices required by this section to the governor, the appropriate committees of the legislature, the superintendent of public instruction, and the chair of the state board of education.
Rules adopted in accordance with this section and RCW 82.01.060(2) must be drafted and applied to facilitate maximum implementation and optimization of the available federal tax credits.
If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state, the conflicting part of this act is inoperative solely to the extent of the conflict and with respect to the agencies directly affected, and this finding does not affect the operation of the remainder of this act in its application to the agencies concerned. Rules adopted under this act must meet federal requirements that are a necessary condition to the receipt of federal funds by the state.
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 immediately.