SENATE BILL REPORT
SB 5804
As of March 31, 2025
Title: An act relating to fish habitat restoration.
Brief Description: Concerning fish habitat restoration.
Sponsors: Senators Trudeau, Kauffman, Schoesler, Chapman, Dozier, Liias and Pedersen.
Brief History:
Committee Activity: Ways & Means: 4/01/25.
Brief Summary of Bill
  • Replaces a portion of the public utility tax on light and power utilities with a new tax on light and power utilities dedicated to projects that improve salmon and steelhead recovery and habitat restoration and mitigate the impact of fish passage barriers.
  • Authorizes the issuance of special tax obligation bonds in the total amount of $5 billion based on the new tax revenues.
  • Establishes that the bond repayment is solely backed by the new utility tax and not a general obligation of the state.
  • Redirects revenue sources currently directed to the Public Works Assistance Account to the general fund.
SENATE COMMITTEE ON WAYS & MEANS
Staff:

Michael Bezanson (786-7449)

Background:

Federal Court Fish Barrier Injunction.  In response to a lawsuit filed by 21 northwest Washington tribes, the U.S. District Court found that the state of Washington has a treaty-based duty to preserve fish runs.  On March 29, 2013, the Court issued a permanent injunction requiring the state to provide and maintain fish passages for salmon at numerous culverts under state-owned roads.  As part of the injunction, the state was required to expeditiously identify culverts blocking fish passage and repair or replace the identified culverts. 

 

To date, the Department of Transportation has corrected 146 injunction barrier culverts.  The cost to repair remaining identified barrier culverts is estimated to cost in excess of $5 billion.

 

Public Works Assistance Account.  The Public Works Assistance Account was created to provide a source of funding to assist local governments with infrastructure projects.  The Public Works Board is authorized to make low-interest or interest-free loans from the account to finance the repair, replacement, or improvement of public works systems.  The account receives dedicated revenue from loan repayments as well as a portion of the state real estate excise tax, public utility tax on local water and sewage, and solid waste tax. 

 

Special Tax Obligation Bonds.  Article VIII, Section 1 of the Washington State Constitution limits the amount of debt that can be issued and secured by the full faith and credit of the state as a formula measured by the amount of general state revenue (GSR).   Amendment 60 and amendment 107 to Article VIII clarify that taxes levied for specific purposes and required to be deposited for those purposes into specified funds or accounts other than the general fund are excluded from GSR.

Summary of Bill:

The Legislature intends to dedicate a portion of taxes levied on light and power utilities to projects identified in response to the federal injunction to improve salmon and steelhead recovery and habitat restoration and mitigate the impact of fish passage barriers.

 

Deposit of Tax Revenue.  A tax of 2.011 percent is levied on light and power utilities, which must be deposited into the Federal Injunction Salmon Habitat (FISH) Restoration Account.  Taxes levied on light and power utilities and deposited to the general fund are reduced by a commensurate amount.

 

Taxes previously directed to the Public Works Assistance Account from the state real estate excise tax, public utility tax on local water and sewage, and solid waste tax are directed to the general fund.

 

Federal Injunction Salmon Habitat Bonds.  The State Finance Committee is authorized to issue special tax obligation bonds for a period not to exceed fifteen years, and for up to $5,000,000,000. The bond authorization expires when the full authorization has been issued and dispersed, or until the end of the 15-year period, whichever comes first. The bonds issued:

  • are not a general obligation of the state and the full faith, credit, and taxing powers of the state are not pledged for their payment;
  • are payable solely from and secured by the FISH tax;
  • include the Legislature's pledge to appropriate the FISH tax revenues pledged to the payment of the bonds issued; and
  • must be structured for the debt service obligations to be completed by December 31, 2075.

 

Federal Injunction Salmon Habitat Bond Accounts.  The FISH Restoration Account is created in the State Treasury for the purpose of receiving tax proceeds.  Moneys in the account must first be used for the payment of principal and interest on bonds.

 

The FISH Account is created to receive funds from the sale of bond proceeds.  Account funds must be used solely for fish habitat restoration projects identified in response to the federal court injunction issued under United States v. Washington to improve salmon and steelhead habitat restoration and mitigate the impact of fish passage barriers.  Each biennium, the Legislature must appropriate funds for priority projects to be funded in the next biennium.

 

The FISH Bond Retirement Account is created and used only for the payment of principal and interest on authorized bonds. 

 

Court Decision.  If the court finds the state finance committee may not issue special tax obligations as provided in this act, the bonding provisions of the bill expire.  Funds in the FISH Restoration Account may be transferred into the FISH Account and used for the purposes stated in the bill.

Appropriation: None.
Fiscal Note: Requested on March 28, 2025.
Creates Committee/Commission/Task Force that includes Legislative members: No.
Effective Date: Ninety days after adjournment of session in which bill is passed.