---
type: "Bill"
title: "Reauthorizing the business and occupation tax deduction for cooperative finance organizations."
description: "Reauthorizing the business and occupation tax deduction for cooperative finance organizations."
jurisdiction: "us/states/wa"
legislature: "Washington Legislature"
session: "2023-2024"
identifier: "SB 5166"
citation: "Washington SB 5166 (2023-2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Boehnke"]
version_count: 2
action_count: 29
vote_count: 2
first_action: "2023-01-05"
last_action: "2023-05-04"
source: "openstates"
source_identifier: "ocd-bill/23d18fb5-bf03-4371-a3f9-bc805732fe8c"
source_url: "http://apps.leg.wa.gov/billinfo/summary.aspx?bill=5166&year=2023"
source_hash: "323fa13c66af78c2445e6d52fd739bb0fe861d0b913f5ee19a0001a8ca01c236"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wa"]
---

# Washington SB 5166 (2023-2024) — Reauthorizing the business and occupation tax deduction for cooperative finance organizations.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2023-24/Htm/Bills/Senate%20Bills/5166.htm)
2. **Passed Legislature** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2023-24/Htm/Bills/Senate%20Passed%20Legislature/5166.PL.htm)

## Votes

- 3rd Reading & Final Passage (#10) — **96–0** (pass) · lower
- 3rd Reading & Final Passage (#27) — **47–0** (pass) · upper

## Sponsors

- Boehnke — primary (person)
- Conway — cosponsor (person)
- Mullet — cosponsor (person)
- Short — cosponsor (person)
- Warnick — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-05** Prefiled for introduction. `filing`
- **2023-01-09** First reading, referred to Environment, Energy & Technology. `reading-1`
- **2023-01-20** Public hearing in the Senate Committee on Environment, Energy & Technology at 8:00 AM.
- **2023-01-27** Executive action taken in the Senate Committee on Environment, Energy & Technology at 8:00 AM.
- **2023-01-27** ENET - Majority; do pass. `committee-passage-favorable`
- **2023-01-27** And refer to Ways & Means. `referral-committee`
- **2023-01-30** Referred to Ways & Means. `referral-committee`
- **2023-02-06** Public hearing in the Senate Committee on Ways & Means at 4:00 PM.
- **2023-02-16** Executive action taken in the Senate Committee on Ways & Means at 4:00 PM.
- **2023-02-16** WM - Majority; do pass. `committee-passage-favorable`
- **2023-02-16** Minority; do not pass. `committee-passage-unfavorable`
- **2023-02-17** Passed to Rules Committee for second reading.
- **2023-02-22** Placed on second reading by Rules Committee. `reading-2`
- **2023-02-27** Rules suspended. Placed on Third Reading. `reading-3`
- **2023-02-27** Third reading, passed; yeas, 47; nays, 0; absent, 0; excused, 2. `reading-3`
- **2023-03-01** First reading, referred to Finance. `reading-1`
- **2023-03-14** Public hearing in the House Committee on Finance at 8:00 AM.
- **2023-03-16** Executive action taken in the House Committee on Finance at 1:30 PM.
- **2023-03-16** FIN - Majority; do pass. `committee-passage-favorable`
- **2023-03-20** Referred to Rules 2 Review. `referral-committee`
- **2023-04-17** Rules Committee relieved of further consideration. Placed on second reading. `reading-2`
- **2023-04-17** Rules suspended. Placed on Third Reading. `reading-3`
- **2023-04-17** Third reading, passed; yeas, 96; nays, 0; absent, 0; excused, 2. `reading-3`
- **2023-04-18** President signed. `passage`
- **2023-04-18** Speaker signed. `passage`
- **2023-04-19** Delivered to Governor. `executive-receipt`
- **2023-05-04** Governor signed. `executive-signature`
- **2023-05-04** Chapter 317, 2023 Laws. `became-law`
- **2023-05-04** Effective date 7/1/2023. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/23d18fb5-bf03-4371-a3f9-bc805732fe8c`. Confidence: reported (aggregated from official Washington legislature records).