Main Street tax credit – B&O tax/public utility tax credit

Available to:

All businesses that make qualified cash contributions.

Qualifying activity:

Contributions made to approved:

Designated revitalization programs
Main Street Trust Fund

Credit amount:

50 to 75 percent of contribution.

Reporting/documentation:

Application through E-file required before making a contribution
No Annual Survey or Annual Report
Electronic filing required

Category: State, Other incentives

Available to: Manufacturers and processors for hire of commercial airplanes or component parts of commercial airplanes, non-manufacturers engaged in the business of aerospace product development, certificated FAR repair stations making retail sales, and aerospace tooling manufacturers. Qualifying activity: Expenditures for aerospace product...

Available to: Manufacturers and processors for hire of commercial airplanes or component parts of commercial airplanes, non-manufacturers engaged in the business of aerospace product development, certificated FAR repair stations making retail sales, and aerospace tooling manufacturers. Qualifying activities: For Manufacturers: Payment...

Available to: Manufacturers of fresh fruit and vegetables, dairy products, and seafood products. Fresh fruit/vegetables B&O tax exemption: Manufacturing fruit or vegetable products by canning, preserving, freezing, processing, or dehydrating fresh fruits or vegetables Wholesale sales by the manufacturer when the...

Available to: Biotechnology and medical device manufacturers. Qualifying activity: Certain construction and equipment purchases for new and expanding businesses. Reporting/documentation: A Biotechnology Products and Medical Devices Application for Sales/Use Tax Deferral must be filed and approved before building permit...

Available to: Employers and property managers. Qualifying activity: Employers and property managers who provide commute trip reduction incentives to or on behalf of their own or other employees. Credit amount: 50 percent of the amount paid to or on behalf...

Available to: Individuals, businesses, local government entities that are not in the light and power business or gas distribution business, and participants in a community solar project. Qualifying activity: Except for a community solar project, participants must generate electricity on their own...

Available to: Manufacturers, persons conditioning vegetable seeds, research and development and commercial testing for manufacturers in a qualifying county or in a CEZ. Qualifying counties are those counties with an unemployment rate at least 20 percent higher than the statewide rate based on...

Available to: All Washington employers. Qualifying activity: Employ a qualified employee for a position located in Washington for at least two consecutive full calendar quarters on or after October 1, 2016 and before June 30, 2022. Credit amount: Individual...

Available to: Anyone that purchases hog fuel. “Hog fuel” is defined as wood waste and other wood residuals including forest-derived biomass. Does not include firewood or wood pellets. Qualifying activity: Purchases of hog fuel to produce electricity, steam, heat, or biofuel...

Available to: Persons providing international services in designated geographical areas, such as computers, data processing, information, legal, accounting and tax preparation, engineering, architectural, business consulting, business management, public relations and advertising, surveying, geological consulting, real estate appraisal, or financial services. Qualifying activity:...

Available to: Manufacturers and processors for hire performing manufacturing and research and development (R&D) Testing operation for a manufacturer and processor for hire Qualifying activity: Purchase of qualifying machinery and equipment used directly for manufacturing, research and development, or testing...

Available to: Anyone that generates electricity using fuel cells, sun, wind, biomass energy, tidal and wave energy, geothermal resources, anaerobic digestion, technology that converts otherwise lost energy from exhaust, or landfill gas Anyone that generates solar thermal heat using a solar hot water...

Available to: Manufacturers, manufacturers that sell their product at wholesale, and processors for hire of solar energy systems and specified components of solar energy systems using photovoltaic modules or stirling converters. Reporting/documentation: No application required Electronic filing required Annual Survey filed...

Available to: Owner of an eligible data center in a rural county with a combined square footage of at least 100,000 square feet and tenants of an eligible data center. The data center must have a building permit to construct, renovate, or expand...

Available to: Manufacturers and processors for hire of commercial airplanes or component parts of commercial airplanes, non-manufacturers engaged in the business of aerospace product development, certificated FAR repair stations making retail sales, and aerospace tooling manufacturers. Qualifying activities: Manufacturers and processors...

Available to: Manufacturers of wood biomass fuel. Qualifying activity: Manufacturing wood biomass fuel. Reporting/documentation: No application No Annual Survey or Annual Report Electronic filing not required

Available to: Timber extractors and extractors for hire Timber manufacturers and processors for hire Sellers of standing timber Qualifying activity: Extracting timber or extracting timber for hire Manufacturing or processing for hire Timber into timber products or wood products,...

Available to: Wholesalers or third-party warehousers who own or operate warehouses, grain elevators, and cold storage warehouses Retailers who own or operate distribution centers Qualifying activity: Construction of a 200,000 square foot warehouse or distribution center or a grain elevator...

Available to: Manufacturers, R&D laboratories, and commercial testing facilities located in rural counties or within a CEZ. Qualifying activity: Creating new employment positions/increase in-state employment by 15 percent. Credit amount: $2,000 credit/position with annual wages/benefits of $40,000 or less...

Available to: Manufacturers and processors for hire of commercial airplanes or component parts of commercial airplanes, non-manufacturers engaged in the business of aerospace product development, certificated FAR repair stations making retail sales, and aerospace tooling manufacturers. Qualifying activity: Purchases of computer hardware,...

Available to: All Washington employers. Qualifying activity: Payments to the Employment Training Finance Account through the Customized Employment Training Program for customized employee training. Credit amount: 50 percent of the costs of training Reporting/documentation: Application with the...