Washington 2025-2026 Regular Session

Washington House Bill HB2398

Introduced
1/13/26  

Caption

AN ACT Relating to establishing business and occupation and public utility tax credits for small business employers providing maritime trade educational assistance to employees who are employed aboard or servicing United States flagged vessels;

Impact

If enacted, HB2398 would impact existing state laws related to tax credits and business support frameworks. By introducing specific tax incentives aimed at small businesses engaged in maritime trade education, the bill may lead to increased investment in training programs. This could subsequently improve job opportunities and economic vitality within local communities, especially surrounding ports and maritime hubs. Furthermore, it promotes a partnership between businesses and educational institutions, encouraging a more skilled workforce tailored to the needs of the maritime industry.

Summary

House Bill 2398 aims to establish business and occupation tax credits, as well as public utility tax credits, for small business employers that provide educational assistance in the maritime trade sector. This initiative is designed to support small businesses by alleviating some of the financial burden associated with training employees in an industry crucial for the state's economic infrastructure. The bill highlights the state's commitment to fostering growth in the maritime field while enhancing the skill set of the workforce employed in this sector.

Sentiment

The sentiment surrounding HB2398 appears to be largely positive, particularly among small business owners and educational institutions. Supporters of the bill appreciate the recognition of the maritime trade industry and the additional resources allocated for educational initiatives. However, there may also be concerns regarding the equitable distribution of tax credits and whether the benefits sufficiently address the diverse needs of different businesses within the maritime sector. Overall, the bill gains traction as a meaningful step towards economic development.

Contention

Despite its supportive framework, HB2398 may face scrutiny regarding its implementation and the effectiveness of the proposed tax credits. Critics could argue that the criteria for eligibility need to be clearly defined to prevent misuse or inequitable access to benefits. Additionally, the focus on maritime education might spark discussions about whether sufficient attention is given to other vital sectors that also require support for workforce training efforts. These points of contention could shape future discussions as legislators evaluate the long-term viability and impact of the bill.

Companion Bills

No companion bills found.

Previously Filed As

WA HB1895

Establishing a business and occupation tax credit for small business employers providing educational assistance to employees.

WA HB1564

Supporting employers providing child care assistance to employees by establishing a business and occupation and public utility tax credit.

WA HB2187

Supporting employers providing child care assistance to employees by establishing a business and occupation and public utility tax credit.

WA HB1348

Concerning employee ownership of licensed cannabis businesses.

WA HB2303

AN ACT Relating to prohibiting employers from microchipping employees;

WA HB1865

AN ACT Relating to expanding access to child care benefits for small business employees and adjusting implementation dates for working connections child care;

WA SB5767

AN ACT Relating to providing hiring preferences for state employment to certain federal employees;

WA HB2042

AN ACT Relating to providing hiring preferences for state employment to certain federal employees;

WA SB5525

AN ACT Relating to protecting workers facing employment loss due to businesses closing or mass layoffs;

WA HB2162

Establishing a public interest law grant program and a business and occupation tax credit for approved contributions to the program account.

Similar Bills

No similar bills found.