The 2023–25 operating budget includes many provisos on fiscally-related topics. Notably, though, it does not reauthorize the Tax Structure Work Group (TSWG). Accordingly, the last meeting of the TSWG will be May 8.

However, the budget does appropriate $300,000 for a study of wealth taxes (which were considered and rejected by the TSWG). A status report is due Jan. 1, 2024, and the final report is due Nov. 1, 2024.

Transparency and governance provisos include:

• $250,000 for the Department of Revenue “to develop an implementation plan for an online searchable database of all taxes and tax rates in the state for each taxing district” (due by June 30, 2024).
• $772,000 for a “data portal to improve public understanding of expenditures from climate commitment act accounts.”
• $1.2 million for UW to establish “washpop, a statewide integrated data repository for population and policy research on topics, including criminal justice and safety, economic prosperity and equity, and health and social well-being.”
• $500,000 for a study (due Dec. 1, 2024) of “existing and proposed laws in other jurisdictions that limit consideration of material factors in public financing and investments. The study must consider any investment risk and economic risk to Washington associated with identified laws.” According to the Office of the State Treasurer, this study will look at anti-ESG (environmental, social, and governance) investing laws elsewhere to see if they could have financial impacts in Washington.

Economy-related provisos include:

• $250,000 for an economic impact analysis of oil refining in Washington, including a “forecast of direct and indirect effects of the projected petroleum decline” and an “assessment of potential future uses of refinery sites” (due by Dec. 31, 2024).
• $250,000 for an economic impact analysis of the military and defense sector in Washington (due by Sept. 1, 2024).
• A report on the underground economy in the construction industry was required by the 2022 supplemental. It was originally due Dec. 1, 2022; the 2023 supplemental moves the due date to Sept. 30, 2023.

Benefit-related provisos include:

• $30,000 for a “study of retirement preparedness of Washington residents and the feasibility of establishing a portable individual retirement account savings program with automatic enrollment (auto-IRA) for private sector workers who do not have workplace retirement benefits” (due Dec. 15, 2023).
• $300,000 for studies on the feasibility of “a universal child allowance, universal child care, and universal baby boxes,” the feasibility of a “social wealth fund,” and current benefits that are available for nonworking Washingtonians.
• $150,000 for a study of legal financial obligations that are charged by courts in Washington (due Nov. 30, 2023).
• $100,000 for a study of the feasibility of universal free application for federal financial aid completion, assuming that completing the financial aid form is made a requirement for high school graduation (due by Nov. 30, 2023).
• $200,000 for a work group to “examine allowable expenses in human service provider contracts in Washington state’s local and state contracting processes” (report due Dec. 1, 2024).
• The 2022 supplemental had required a report on vendor rates for services provided to low-income individuals. The 2023 supplemental moves the report due date to May 31, 2023.