Imposes a business and occupation tax surcharge on private detention facility operators with annual gross receipts over $1,000,000.

Starting July 1, 2026, the bill adds a new section to Washington's business and occupation tax code, imposing a surcharge on taxable income from operating a private detention facility. This surcharge applies to entities with annual Washington gross receipts exceeding $1,000,000. The surcharge rate is set at one percent of the taxable income attributable to the operation of a private detention facility.

Imposes a business and occupation tax surcharge on private detention facility operators with annual gross receipts over $1,000,000.

Starting July 1, 2026, the bill adds a new section to Washington's business and occupation tax code, imposing a surcharge on taxable income from operating a private detention facility. This surcharge applies to entities with annual Washington gross receipts exceeding $1,000,000. The surcharge rate is set at one percent of the taxable income attributable to the operation of a private detention facility.