Fiscal Note Summary — 5091 SB, Hydrogen Fuel Cells (Multiple Agency, Final)
Summary
Multiple Agency Fiscal Note Summary for bill number 5091 SB, titled Hydrogen fuel cells, followed by individual fiscal notes. The Joint Legislative Audit and Review Committee note estimates 2023-25 operating expenditures of 17,600, and the Department of Revenue note estimates 341,600. The Joint Legislative Audit and Review Committee note states that the bill creates three new B&O tax incentives intended to encourage hydrogen cell research, development, manufacture, and sales in Washington. Its Section 2 sets a 0.2904% preferential B&O tax rate for persons in Washington that manufacture, or make retail or wholesale sales of, hydrogen fuel cells.
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“Fiscal Note Summary — 5091 SB, Hydrogen Fuel Cells (Multiple Agency, Final).”
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Multiple Agency Fiscal Note Summary
Bill Number: 5091 SB Title: Hydrogen fuel cells
Estimated Cash Receipts
Agency Name 2023-25 2025-27 2027-29
GF-State NGF-Outlook Total GF-State NGF-Outlook Total GF-State NGF-Outlook Total
Department of (100,000) (100,000) (100,000) (600,000) (600,000) (600,000) (600,000) (600,000) (600,000)
Revenue
Total $ (100,000) (100,000) (100,000) (600,000) (600,000) (600,000) (600,000) (600,000) (600,000)
Estimated Operating Expenditures
Agency Name 2023-25 2025-27 2027-29
FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total
Joint Legislative .1 17,600 17,600 17,600 .0 0 0 0 .0 0 0 0
Audit and Review
Committee
Department of .8 341,600 341,600 341,600 .2 45,200 45,200 45,200 .2 45,200 45,200 45,200
Revenue
Total $ 0.9 359,200 359,200 359,200 0.2 45,200 45,200 45,200 0.2 45,200 45,200 45,200
Estimated Capital Budget Expenditures
Agency Name 2023-25 2025-27 2027-29
FTEs Bonds Total FTEs Bonds Total FTEs Bonds Total
Joint Legislative Audit .0 0 0 .0 0 0 .0 0 0
and Review Committee
Department of Revenue .0 0 0 .0 0 0 .0 0 0
Total $ 0.0 0 0 0.0 0 0 0.0 0 0
Estimated Capital Budget Breakout
Prepared by: Cheri Keller, OFM Phone: Date Published:
(360) 584-2207 Final
FNPID 65622
:
FNS029 Multi Agency rollup
Individual State Agency Fiscal Note
Bill Number: 5091 SB Title: Hydrogen fuel cells Agency: 014-Joint Legislative Audit
and Review Committee
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
NONE
Estimated Operating Expenditures from:
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 0.1 0.0 0.1 0.0 0.0
Account
General Fund-State 001-1 17,600 0 17,600 0 0
Total $ 17,600 0 17,600 0 0
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
form Parts I-V.
X If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Kim Cushing Phone: (360) 786-7421 Date: 01/03/2023
Agency Preparation: Dana Lynn Phone: 360-786-5177 Date: 01/06/2023
Agency Approval: Eric Thomas Phone: 360 786-5182 Date: 01/06/2023
OFM Review: Gaius Horton Phone: (360) 819-3112 Date: 01/12/2023
Form FN (Rev 1/00) 177,526.00 Request # 3-1
FNS063 Individual State Agency Fiscal Note 1 Bill # 5091 SB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
The bill creates three new B&O tax incentives intended to encourage hydrogen cell research, development, manufacture,
and sales in Washington.
TAX PERFORMANCE STATEMENT DETAILS
Section 1 is the tax preference performance statement that categorizes the preferences as intended to:
• Induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808(2)(a).
• Improve industry competitiveness, as indicated in RCW 82.32.808(2)(b).
• Create or retain jobs as indicated in RCW 82.32.808(2)(c).
The Legislature's specific public policy objective is to encourage hydrogen fuel cell research, development, manufacture,
and sales in Washington to advance hydrogen fuel cell technology, production, and adoption in the state.
If a review finds that the number of businesses in Washington focused on hydrogen fuel cell research, development,
manufacture, or sales has increased as measured by the number of businesses claiming the tax preferences, or that
Washington businesses forces on hydrogen fuel cell research and development and manufacturing in the state have made
advancements in hydrogen fuel cell technology, then the Legislature intends to extend the expiration dates of the
preferences.
Section 2 adds a new section to chapter 82.04 RCW, establishing a 0.2904% preferential B&O tax rate for persons in
Washington that manufacture, or make retail or wholesale sales of, hydrogen fuel cells. The preferential rate begins
October 1, 2023, and expires January 1, 2034.
Section 3 adds a new section to chapter 82.04 RCW, creating a B&O tax credit for qualified hydrogen fuel cell
development. Manufacturers or processors for hire of hydrogen fuel cells may begin earning credits for expenditures made
after July 1, 2023. The credit is equal to the amount of qualified hydrogen fuel cell development expenditures multiplied by
1.75%.
Several terms are defined and persons claiming the credit are required to file an annual tax preference performance report
with the Department of Revenue. The credit expires January 1, 2034.
Section 4 adds a new section to chapter 82.04 RCW, establishing a B&O tax credit for property and leasehold excise taxes
paid during the calendar year. The credit is equal to:
• Property taxes paid on buildings and land on which the buildings are located, or both, or leasehold excise taxes paid for
buildings constructed after July 1, 2023, the land on which the buildings are located, or both. In any case, the buildings must
be used exclusively in manufacturing hydrogen fuel cells.
• Property taxes attributable to an increase in assessed value due to renovation or expansion of a building used
exclusively in manufacturing hydrogen fuel cells.
• An amount equal to property taxes paid by manufacturers of hydrogen fuel cells on machinery and equipment exempt
from sales and use tax under RCW 82.08.02565 or 82.12.02565 and acquired after July 1, 2023.
A formula for calculating the property tax credit is provided in the section. Several terms are defined and persons claiming
the credit are required to file an annual tax preference performance report with the Department of Revenue. The credit
expires January 1, 2034.
II. B - Cash receipts Impact
Hydrogen fuel cells 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 177,526.00 Request # 3-1
FNS063 Individual State Agency Fiscal Note 2 Bill # 5091 SB
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate, the
detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived. Explanation
of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
JLARC staff would contact and work with the Department of Revenue and other appropriate agencies immediately after
passage of the bill to ensure project contacts are established and any other necessary data for JLARC staff’s future
evaluation needs are identified and collected. JLARC will likely review these preferences in 2031.
The expenditure detail reflects work conducted to prepare for the future review of the preferences. Costs associated with
the review are not included in this fiscal note. This fiscal note reflects only the costs associated with establishing data
collection.
This tax preference review may require additional resources. The audit will be conducted and presented to JLARC
consistent with the processes used for other tax preference reviews. Based on all tax preference legislation that is passed,
JLARC may subsequently determine that it can absorb the costs for this proposed bill in its base budget, if the workload of
other enacted tax preference legislation does not exceed current staffing. JLARC will assess all of the tax preference
reviews mandated in the 2023 legislative session.
This audit will require an estimated 1 audit month.
JLARC Audit Months: JLARC calculates its staff resources in "Audit Months" to estimate the time and effort to undertake
and complete its studies. An "Audit Month" reflects a JLARC analyst’s time for a month, together with related
administrative, support, and goods/services costs. JLARC’s anticipated 2021-23 costs are calculated at approximately
$22,100 per audit month.
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
Account Account Title Type FY 2024 FY 2025 2023-25 2025-27 2027-29
001-1 General Fund State 17,600 0 17,600 0 0
Total $ 17,600 0 17,600 0 0
III. B - Expenditures by Object Or Purpose
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 0.1 0.1
A-Salaries and Wages 11,400 11,400
B-Employee Benefits 3,600 3,600
C-Professional Service Contracts
E-Goods and Other Services 2,400 2,400
G-Travel 200 200
J-Capital Outlays
M-Inter Agency/Fund Transfers
N-Grants, Benefits & Client Services
P-Debt Service
S-Interagency Reimbursements
T-Intra-Agency Reimbursements
9-
Total $ 17,600 0 17,600 0 0
Hydrogen fuel cells 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 177,526.00 Request # 3-1
FNS063 Individual State Agency Fiscal Note 3 Bill # 5091 SB
III. C - Operating FTE Detail: List FTEs by classification and corresponding annual compensation. Totals need to agree with total FTEs in
Part I and Part IIIA
Job Classification Salary FY 2024 FY 2025 2023-25 2025-27 2027-29
Research Analyst 126,694 0.1 0.1
Support staff 89,671
Total FTEs 0.1 0.1 0.0
III. D - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Hydrogen fuel cells 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 177,526.00 Request # 3-1
FNS063 Individual State Agency Fiscal Note 4 Bill # 5091 SB
Department of Revenue Fiscal Note
Bill Number: 5091 SB Title: Hydrogen fuel cells Agency: 140-Department of Revenue
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
Account FY 2024 FY 2025 2023-25 2025-27 2027-29
GF-STATE-State (100,000) (100,000) (600,000) (600,000)
01 - Taxes 05 - Bus and Occup Tax
Total $ (100,000) (100,000) (600,000) (600,000)
Estimated Expenditures from:
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 1.2 0.4 0.8 0.2 0.2
Account
GF-STATE-State 001-1 295,000 46,600 341,600 45,200 45,200
Total $ 295,000 46,600 341,600 45,200 45,200
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Kim Cushing Phone:
(360) 786-7421 Date: 01/03/2023
Agency Preparation: Beth Leech Phone:
360-534-1513 Date: 01/17/2023
Agency Approval: Valerie Torres Phone:
360-534-1521 Date: 01/17/2023
OFM Review: Cheri Keller Phone:
(360) 584-2207 Date: 01/17/2023
Request # 5091-1-1
Form FN (Rev 1/00) 178,683.00 1 Bill # 5091 SB
FNS062 Department of Revenue Fiscal Note
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
CURRENT LAW:
These business and occupation (B&O) tax rates apply to the following activities:
- manufacturing or wholesaling of hydrogen fuel cells, 0.484%.
- retailing of hydrogen fuel cells, 0.471%.
Manufacturers and processors for hire of hydrogen fuel cells do not earn B&O tax credits for qualified hydrogen fuel cell
development expenditures or for property or leasehold excise taxes paid.
PROPOSAL:
PREFERENTIAL BUSINESS AND OCCUPATION TAX RATE (Section 2):
Provides a preferential B&O tax rate for the manufacturing or selling of hydrogen fuel cells:
- For manufacturers the amount of tax is equal to the value of the product manufactured and the gross proceeds of sales of
the product manufactured, multiplied by the rate of 0.2904%.
- For processors for hire the amount of tax is equal to the gross income of the business, multiplied by the rate of 0.2904%.
Hydrogen fuel cell means a technology that uses an electrochemical reaction to generate electric energy by combining
atoms of hydrogen and oxygen in the presence of a catalyst.
This preferential tax rate expires January 1, 2034.
BUSINESS AND OCCUPATION TAX CREDIT FOR HYDROGEN FUEL CELL RESEARCH AND
DEVELOPMENT (Section 3):
Allows a B&O tax credit for qualified hydrogen fuel cell development. Manufacturers or processors for hire of hydrogen
fuel cells may earn the credit for expenditures occurring after July 1, 2023.
The credit is equal to the amount of qualified hydrogen fuel cell development expenditures multiplied by 1.75%. Taxpayers
claim this credit against taxes due for the same calendar year in which the qualified hydrogen fuel cell development
expenditures occurred. Unused credits may be carried forward.
Hydrogen fuel cell development is defined as:
- Research, design, and engineering activities performed in relation to the development of hydrogen fuel cells, hydrogen fuel
cell technology, or of a product line of a hydrogen fuel cell.
- The discovery or translation of technological information into new or improved products, processes, techniques, formulas,
or inventions, and the adaptation of existing products into new products.
- Tool design and engineering design for the manufacturing process.
Hydrogen fuel cell development does not include surveys and studies, social science and humanities research, market
research or testing, quality control, sales promotion and service, computer software development for internal use, research in
peripheral areas or manufacturing activities.
Qualified hydrogen fuel cell development means development performed in Washington.
Qualified hydrogen fuel cell development expenditures include operating expenses, wages, compensation of a proprietor or a
partner, benefits, supplies, and computer expenses directly incurred in qualified hydrogen fuel cell development.
Request # 5091-1-1
Form FN (Rev 1/00) 178,683.00 2 Bill # 5091 SB
FNS062 Department of Revenue Fiscal Note
Other than amounts paid to a public educational or research institution, qualified hydrogen fuel cell development expenditures
do not include amounts paid to conduct qualified hydrogen fuel cell development or capital costs and overhead.
Taxable amount means the B&O taxable amount less any taxable amount related to the multiple activities tax credit.
Taxpayers claiming this credit must file a complete annual tax performance report with the Department of Revenue
(department).
This credit expires January 1, 2034.
BUSINESS AND OCCUPATION TAX CREDIT FOR PROPERTY TAXES (Section 4):
Manufacturers of hydrogen fuel cells qualify for a B&O tax credit equal to the property taxes paid on land and buildings
constructed after July 1, 2023, used exclusively to manufacture hydrogen fuel cells. The credit is also available for leasehold
excise tax paid on land and buildings constructed after July 1, 2023, used exclusively for the same purposes.
Eligible property taxes include taxes paid on:
- new structures and the land beneath them.
- increased value due to facility renovation or expansion.
- manufacturing machinery and equipment.
This credit expires January 1, 2034.
EFFECTIVE DATE:
Section 2 takes effect on October 1, 2023. The remainder of the bill takes effect 90 days after final adjournment of the
session. However, due to the time it will take to program this bill's changes, the department is unable to implement the bill
until July 1, 2024.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate,
the detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived.
Explanation of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
ASSUMPTIONS
- The U.S. Department of Energy choses Washington as a hydrogen hub.
- Two companies build plants and produce hydrogen fuel cells in Washington within the next 5 years.
- These companies complete one new facility in fiscal year 2025 and one new facility in fiscal year 2026.
- Based on data from New York and that Washington's population is 39.6% of New York's population, a new hydrogen fuel
cell facility's estimated valued is $21.8 million.
- Approximately 40% of the facility investment qualifies for the B&O tax credit.
- Construction on the first plant begins July 1, 2023.
- The B&O credit cannot exceed B&O tax due each fiscal year.
- Hydrogen fuel cells produced in Washington are sold in Washington.
- The growth mirrors the annual growth for B&O taxable activity, as reflected in the November 2022 Economic and
Revenue Forecast Council forecast.
DATA SOURCES
- Governor of New York press release, March 2022
- Hydrogenfuelnews.com, "Biggest Plug Power green hydrogen plant in North America headed to NY state."
- Geekwire.com, "How Washington state's leaders and tech giants are embracing the 'Swiss Army knife' of clean energy."
- Crosscut.com, "Washington wants to plug in to the next thing in fuel: hydrogen."
Request # 5091-1-1
Form FN (Rev 1/00) 178,683.00 3 Bill # 5091 SB
FNS062 Department of Revenue Fiscal Note
- TimesUnion.com, "Plug Power revenue rises as Slingerlands site nears completion."
- Plug Power revenues, press releases
- U.S. Census Bureau, population data
- Economic and Revenue Forecast Council, November 2022 forecast
- Property Tax State Levy Model, November 2022
REVENUE ESTIMATES
This bill decreases state revenues by an estimated $200,000 in fiscal year 2025, and by $400,000 in fiscal year 2026.
This legislation results in no revenue impact to the state property tax levy. This legislation also results in no revenue impact
to local property tax levies.
TOTAL REVENUE IMPACT:
State Government (cash basis, $000):
FY 2024 - $ 0
FY 2025 - ($ 100)
FY 2026 - ($ 300)
FY 2027 - ($ 300)
FY 2028 - ($ 300)
FY 2029 - ($ 300)
Local Government, if applicable (cash basis, $000): None
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
ASSUMPTIONS:
- This legislation will affect two taxpayers that will manufacture and sell hydrogen fuel cells in Washington state.
- Expenditures assume an effective date of July 1, 2024, providing the department with 12 months to implement the required
changes. The department will incur additional costs if required to use a different implementation date.
- A taxpayer claiming these new tax preferences must file an annual tax performance report (RCW 82.32.808). Expenditures
include the costs to implement the new tax preferences.
FIRST YEAR COSTS:
The department will incur total costs of $295,000 in fiscal year 2024. These costs include:
Labor Costs - Time and effort equate to 1.2 FTEs.
- Set up, program, and test computer system changes for new preferential B&O tax rates for manufacturing, wholesaling,
retailing, and processing for hire.
- Update multiple activities tax credit for the new preferential rates.
- Create a new hydrogen fuel cell B&O tax credit with worksheet for research and development costs.
- Create a new hydrogen fuel cell B&O tax credit with worksheet for property tax costs.
- Create new performance reports for the preferential B&O rates and tax credits.
- Create a special notice and identify publications and information that the department may need to create or update on
the department’s website.
- Respond to tax ruling requests and email inquiries.
- Issue one new Excise Tax Advisory.
Request # 5091-1-1
Form FN (Rev 1/00) 178,683.00 4 Bill # 5091 SB
FNS062 Department of Revenue Fiscal Note
Object Costs - $149,600.
- Contract computer system programming
SECOND YEAR COSTS:
The department will incur total costs of $46,600 in fiscal year 2025. These costs include:
Labor Costs - Time and effort equate to 0.4 FTE.
- Update special notice, web pages, and publications.
- Respond to tax ruling requests and email inquiries.
- Process returns, payments and all associated work items, including issuing assessments for return errors and
underpayments.
- Assist taxpayers with reporting questions and respond to inquiries via email, web message, and paper correspondence.
- Examine accounts and make corrections as necessary.
- Develop and maintain annual tax incentive report questions.
- Review annual tax incentive report submissions, verify submission accuracy, and compile statistics and reports.
ONGOING COSTS:
Ongoing costs for the 2025-27 biennium equal $45,200 and include similar activities described in the second-year costs. Time
and effort equate to 0.2 FTE per year.
Part III: Expenditure Detail
III. A - Expenditures by Object Or Purpose
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 1.2 0.4 0.8 0.2 0.2
A-Salaries and Wages 89,600 29,800 119,400 30,200 30,200
B-Employee Benefits 29,500 9,800 39,300 10,000 10,000
C-Professional Service Contracts 149,600 149,600
E-Goods and Other Services 18,100 5,000 23,100 3,800 3,800
J-Capital Outlays 8,200 2,000 10,200 1,200 1,200
Total $ $295,000 $46,600 $341,600 $45,200 $45,200
III. B - Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I and Part IIIA.
Job Classification Salary FY 2024 FY 2025 2023-25 2025-27 2027-29
EMS BAND 4 126,619 0.0 0.0
EMS BAND 5 147,919 0.0 0.0
EXCISE TAX EX 3 61,632 0.1 0.1 0.1
IT SYS ADM-JOURNEY 92,844 0.3 0.2
MGMT ANALYST4 73,260 0.4 0.2
TAX INFO SPEC 4 66,420 0.3 0.1 0.2 0.1 0.1
TAX POLICY SP 2 75,120 0.0 0.0
TAX POLICY SP 3 85,020 0.1 0.2 0.1 0.1 0.1
TAX POLICY SP 4 91,524 0.0 0.0
WMS BAND 3 107,685 0.0 0.0
Total FTEs 1.2 0.4 0.8 0.2 0.2
III. C - Expenditures By Program (optional)
NONE
Request # 5091-1-1
Form FN (Rev 1/00) 178,683.00 5 Bill # 5091 SB
FNS062 Department of Revenue Fiscal Note
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
Part V: New Rule Making Required
Request # 5091-1-1
Form FN (Rev 1/00) 178,683.00 6 Bill # 5091 SB
FNS062 Department of Revenue Fiscal Note
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