Washington 2023-2024 Regular Session

Washington Senate Bill SB5279

Introduced
1/11/23  
Refer
1/11/23  
Report Pass
2/1/23  

Caption

Expanding a sales and use tax deferral program for affordable housing to include structures initially used as temporary employee housing for employees constructing warehouses, distribution centers, and other large facilities.

Impact

The bill's passage would amend existing tax laws to include a new category of housing in the sales tax deferral program, potentially facilitating easier access to affordable housing options for employees in the construction sector. This is particularly significant in regions where significant industrial projects are underway, as it may alleviate some of the housing pressures that often accompany such developments. The deferral program could encourage both private and public investments in housing structures, with the hope of increasing the supply of affordable units over time, thus benefiting local communities and the economy as a whole.

Summary

SB5279 aims to expand a sales and use tax deferral program for affordable housing. It specifically targets structures that were initially used as temporary employee housing for workers engaged in the construction of warehouses, distribution centers, and other substantial facilities. By broadening the eligibility criteria for the tax deferral program, the bill seeks to incentivize the development of affordable housing solutions that are crucial for the workforce involved in these industries. This is a response to the growing need for affordable housing in areas undergoing rapid industrial development, which often impacts housing availability and affordability negatively.

Sentiment

The sentiment surrounding SB5279 appears generally positive among stakeholders who advocate for affordable housing solutions. Proponents view it as a necessary step to ensure that the housing needs of workers are met, particularly in regions with increasing demands for temporary and long-term housing due to industrial expansion. However, some apprehensions may be voiced regarding the adequacy of the program and whether it can effectively address the comprehensive needs of housing within broader socio-economic contexts.

Contention

Notable points of contention regarding SB5279 may arise from potential disagreements on the criteria for what qualifies as affordable housing and the long-term impacts of tax deferrals on state revenues. Critics might argue that the measure could lead to an over-reliance on temporary housing solutions rather than addressing the fundamental issues of housing scarcity and affordability. Additionally, there may be concerns about the efficacy of the sales tax deferral in actually translating to more affordable housing units being built, requiring a careful examination of outcomes once the bill is enacted.

Companion Bills

No companion bills found.

Previously Filed As

WA SB5591

Creating a sales and use tax remittance program for affordable housing.

WA HB1717

Creating a sales and use tax remittance program for affordable housing.

WA SB6175

Revised for Engrossed: Concerning housing affordability tax incentives for existing structures.Revised for 2nd Substitute: Providing a sales and use tax incentive for existing structures.Original: Concerning housing affordability tax incentives for existing structures.

WA HB2308

Concerning housing affordability tax incentives for existing structures.

WA HB1987

Concerning the use of moneys from the rural public facilities sales and use tax for affordable workforce housing infrastructure and facilities.

WA SB5553

Providing a sales and use tax incentive for multifamily affordable housing.

WA SB5348

Revised for 1st Substitute: Protecting warehouse employees.Original: Concerning warehouse distribution centers.

WA HB1075

Expanding housing supply by supporting the ability of public housing authorities to finance affordable housing developments.

WA HB2422

Expanding affordable housing incentives available to rural counties.

WA HB1337

Expanding housing options by easing barriers to the construction and use of accessory dwelling units.

Similar Bills

No similar bills found.