Notes
A bill request by Senator Tina Orwall from the Washington State Code Reviser’s Office (S-3678.1/26) to allocate a portion of hazardous tax revenues derived from aviation fuel specifically to aircraft noise and air quality mitigation. The bill amends existing RCW sections to create an ‘Aircraft noise and air quality mitigation allocation’ based on petroleum product tax rates exceeding $1.48 per barrel multiplied by aviation fuel barrel quantities.
AN ACT Relating to allocating a portion of hazardous substance tax revenues derived from aviation fuel to aircraft noise and air quality mitigation
- Amending RCW 82.21.020 and 82.21.030
- Adding a new section to chapter 53.20 RCW
- Adding a new section to chapter 82.21 RCW
Definitions
- Aircraft noise and air quality mitigation allocation means the portion of the hazardous substance tax on aviation fuel above $1.48 per barrel.
- Aviation fuel has the same meaning as aircraft fuel under existing statute.
- Hazardous substance includes petroleum products including aviation fuel.
Hazardous Substance Tax Allocation
- A tax is imposed on the possession of hazardous substances in the state.
- The petroleum products tax rate is indexed annually.
- Beginning October 1, 2026, the portion of tax constituting the aircraft noise and air quality mitigation allocation must be deposited into the state aircraft noise and air quality mitigation account.
State Aircraft Noise and Air Quality Mitigation Account
- The state aircraft noise and air quality mitigation account is created in the state treasury.
- Receipts from the aviation fuel hazardous substance tax allocation must be deposited into the account.
- The state treasurer must distribute funds to port districts receiving grants under RCW 53.20.090.
Reporting Requirements
- Taxpayers subject to the hazardous substance tax on aviation fuel must report fuel quantities and tax due on a separate line.