wa-law.org > bill > 2025-26 > SB 6098 > Original Bill
The legislature finds that:
The transition to zero emissions vehicles, including the implementation of the advanced clean trucks regulations, represents a shift in the Washington state's transportation and economic landscape;
While manufacturers are responding to this shift by offering more zero emissions vehicles, there are some vehicle classes that are not widely available for purchase in the state, such as heavy duty vehicles. Moreover, even where a particular vehicle class is available for a particular use, such as long-haul trucking or as a recreational vehicle, the zero emissions option is insufficient compared to the internal combustion engine option; and
Other states implementing the advanced clean trucks regulations have reported a decline in sales and use tax revenue due to vehicle availability and tax incentives encouraging the adoption of zero emissions medium and heavy duty vehicles.
Therefore, the legislature intends to ensure accountability and data-driven policy making by requiring the joint legislative audit and review committee to conduct an analysis of the advanced clean trucks implementation, including its effect on state and local sales and use tax collections. By establishing these reporting requirements, the legislature intends to provide taxpayers, industry stakeholders, and policymakers with the information necessary to meet environmental goals while maintaining economic stability.
In accordance with this section and RCW 43.01.036, the joint legislative audit and review committee, in consultation with the department of revenue and the department of licensing, must annually report to the appropriate committees of the legislature with information on state and local sales and use tax collections associated with in-state sales of regulated vehicles.
The annual report in subsection (1) of this section must include, at a minimum, the following information:
Annual sales of regulated vehicles in this state as compared to prior calendar years;
Annual state and local sales and use tax collections on in-state sales of regulated vehicles during the preceding calendar year;
Any changes in state and local sales and use tax collections attributable to Washington state implementing the advanced clean trucks regulations;
If applicable, an analysis of the purchase price of regulated vehicles as compared to nonregulated vehicles;
To the extent practicable, a comparative analysis of state and local tax collections in other states implementing the advanced clean trucks regulations;
Any information indicating changes in consumer behavior attributable to Washington state implementing the advanced clean trucks regulations; and
Any other relevant information as determined by the joint legislative audit and review committee, the department of revenue, or the department of licensing.
The department of revenue and the department of licensing must cooperate with the joint legislative audit and review committee to provide data necessary to complete the annual reports.
The joint legislative audit and review committee must submit the report under this section to the appropriate committees of the legislature by June 1, 2027, and by June 1st each year thereafter until June 1, 2035.
For the purposes of this section:
"Advanced clean trucks regulations" means the regulations adopted by the state of California (Cal. Code Regs. tit. 13, Secs. 1963-1963.5, as amended), which are adopted by reference by the department of ecology under this chapter.
"Regulated vehicle" means a motor vehicle subject to the advanced clean trucks regulations.
This section expires June 1, 2036.