The following is a brief summary of the tax-related bills passed by the Legislature and signed into law by Gov. Inslee during the 2021 legislative session.

Behavioral health care B&O tax deductions

Behavioral health crisis hotline

Capital gains tax

Captive insurers

Carbon cap and trade program

Customized employment training program B&O tax credit

Emergency financial assistance grants

Farmworker housing sales and use tax exemption

Hydrogen fuel cell electric vehicle pilot sales and use tax exemption program

Liquor licensee privileges

Lodging special assessments

Low-income ratepayer assistance and weatherization

Main street tax credit program

Nonresident vessel permits

Ride sharing operations

Salmon recovery grants

Working families tax credit

Also, see the department’s complete Summary of 2021 Tax & Licensing Legislation

This bill:

Creates a B&O tax deduction for health or social welfare organizations, as defined under RCW 82.04.431 , on amounts received as compensation for providing mental health services or substance use disorder treatment services under a government-funded program.

Provides a B&O tax deduction for behavioral health administrative services organizations, as defined under RCW 71.24.025 , for amounts received from the state for distribution to a health or social welfare organization eligible for a deduction under this bill.

Effective April 26, 2021 ( HB 1296 , Chapter 124, Laws of 2021).