Citizen commission 10-year schedule
A tax preference is a reduction how much a taxpayer owes. The Citizen Commission for Performance Measurement of Tax Preferences sets a 10-year schedule for reviewing tax preferences (RCW 43.136.045).
It sets the schedule each year at its May meeting. Learn more about Commission meetings.
10-year schedule for tax preference reviews
You can search and filter the schedule below.
The schedule has four categories: full, alternate, not subject to full review, and critical to the tax structure. You can find definitions below the dashboard or visit this page to learn more about full reviews.
Savings means the amount that taxpayers who use the preference (beneficiaries) might save. The Department of Revenue estimates the amount.
Types of review
Full JLARC review: JLARC staff complete full performance reviews for these tax preferences. The studies assess whether the state’s tax preferences are working as intended. Each review must include elements specified by law.
Alternate: Alternate tax preferences are candidates for full review, depending on JLARC staff capacity. Alternates that do not receive a full performance review are included in the expedited review report. Expedited reviews include information from the Department of Revenue, prior JLARC reviews, and other information, if applicable.
Not subject to full review: JLARC staff do not do full performance reviews of these preferences. These preferences are included in the expedited review report.
Critical to tax structure: The commission can designate tax preferences as critical to the tax structure. This means the commission views these preferences as essential to the stability and effectiveness of Washington’s tax structure. For example, preferences that define a tax base or prevent an activity from being subject to multiple taxes. JLARC staff do not do full performance reviews for preferences critical to the tax structure. These preferences are included in the expedited review report.