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Bill Detail: SB22-051

 

Title Policies To Reduce Emissions From Built Environment
Status Governor Signed (06/02/2022)
Bill Subjects
  • Fiscal Policy & Taxes
  • State Government
House Sponsors E. Sirota (D)
Senate Sponsors C. Hansen (D)
House Committee Energy and Environment
Senate Committee Transportation and Energy
Date Introduced 01/18/2022
Summary

The bill specifies that air-source and ground-source heat pump
systems are household furnishings exempt from the levy and collection
of property tax. The bill exempts air-source and ground-source heat pump
systems from the definition of fixtures for property tax purposes.
Beginning July 1, 2024, the bill exempts from state sales and use
tax all sales, storage, and use of eligible decarbonizing building materials.

Eligible decarbonizing building materials are defined as building
materials that have a maximum acceptable global warming potential as
determined by the office of the state architect.
In addition, beginning January 1, 2023, the bill exempts from state
sales and use tax all sales, storage, and use of air-source and
ground-source heat pump systems that are used in commercial or
residential buildings.
The bill specifies that a statutory town, city, or county may exempt
the same items only by express inclusion of the exemption in its initial
sales tax ordinance or resolution or by amendment thereto.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (04/29/2022) (most recent)  
Additional Bill Documents Bill Documents
Including:
  • Past bill versions
  • Past fiscal notes
  • Committee activity and documents
  • Bill History
 
Lobbyists Lobbyists
Audio  
Votes House and Senate Votes
Vote Totals Vote Totals by Party
 
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