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2012 Tax Exemption Study

A Study of Tax Exemptions, Exclusions, Deductions, Deferrals, Differential Rates and Credits for Major Washington State and Local Taxes

Research and Fiscal Analysis Division: Kathy Oline, Assistant Director

Estimates contained in the 2012 Exemption Study reflect the savings to taxpayers and do not necessarily indicate the potential revenue which might accrue to governmental jurisdictions in the absence of the exemptions.  The estimates are provided in terms of accrued tax liability and the actual cash receipts during a particular biennium might be lower as a result of initial compliance factors.  All estimates contained in this report are based on the June 2011 Economic and Revenue Forecast Council forecast.  The estimates contained in this study are not updated as new forecasts are released.  Rather, this study should be viewed as a point in time estimate.



TRANSMITTAL MEMO

ENTIRE REPORT

INTRODUCTION AND SUMMARY OF FINDINGS

SUMMARY LISTING OF ALL MAJOR TAX PREFERENCES

- Excel
- PDF

Charts Contained in Summary of Findings

Chart 1 - Distribution of Tax Exemption by Tax Source
Chart 2 - Comparisons Between Exemptions and Revenues
Chart 3 - Tax Exemptions by Category
Chart 4 - Tax Exemptions by Decade According to Year of Original Enactment

APPENDICES

I - Authorizing Statute for Exemption Study
II - Assumptions and Methodology
III - Detailed List

 

CONTRIBUTORS TO THIS REPORT

 Analysts 
Tom Christensen Van Huynh Beth Leech
Dominique Meyers Ray Philen Gerry Sayler
Steve Smith Don Taylor Diana Tibbetts
Valerie Torres Erin Valz
 Other Contributors 

Dianne Chaney; Kim Davis; Don Gutmann; Julie Hoke, Keri Patzer; Staff of the Office of Legislation and Policy.

Special thanks go to Don Taylor and Kim Davis for coordination and editing of this report.