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(7) $48,000 of the general fund—state appropriation for fiscal 1 year 2024 is provided solely for implementation of Engrossed 2 Substitute House Bill No. 1175 (petroleum storage tanks). If the bill 3 is not enacted by June 30, 2023, the amount provided in this 4 subsection shall lapse. 5 (8) $31,000 of the general fund—state appropriation for fiscal 6 year 2024 is provided solely for implementation of Substitute Senate 7 Bill No. 5565 (tax and revenue laws). If the bill is not enacted by 8 June 30, 2023, the amount provided in this subsection shall lapse. 9 (9)(a) $150,000 of the general fund—state appropriation for 10 fiscal year 2024 and $150,000 of the general fund—state appropriation 11 for fiscal year 2025 are provided solely for the department to 12 research and analyze wealth taxes imposed in other countries and 13 wealth tax legislation recently proposed by other states and the 14 United States. At a minimum, the department must examine how existing 15 and proposed wealth taxes are structured, compliance and 16 administrative challenges of wealth taxes, best practices in the 17 design and administration of wealth taxes, and potential data sources 18 to aid the department in estimating the revenue impacts of future 19 wealth tax proposals for this state or assisting the department in 20 the administration of a wealth tax. As part of its examination and 21 analysis, the department must seek to consult with relevant subject 22 matter experts from within and outside of the United States. 23 (b) The department may contract with one or more institutions of 24 higher education as defined in RCW 28B.10.016 for assistance in 25 carrying out its obligations under this subsection. 26 (c) The department must submit a status report to the appropriate 27 fiscal committees of the legislature by January 1, 2024, and a final 28 report to the appropriate fiscal committees of the legislature by 29 November 1, 2024. The final report must include the department's 30 findings. 31 (10) $42,000 of the general fund—state appropriation for fiscal 32 year 2024 is provided solely for implementation of Substitute Senate 33 Bill No. 5448 (delivery of alcohol). If the bill is not enacted by 34 June 30, 2023, the amount provided in this subsection shall lapse. 35 NEW SECTION. Sec. 142. FOR THE BOARD OF TAX APPEALS 36 General Fund—State Appropriation (FY 2024). . . . . . . . $2,810,000 37 General Fund—State Appropriation (FY 2025). . . . . . . . $2,808,000 38 p. 123 ESSB 5187.SL