Hazardous Substance Tax
MTCA’s legacy: two decades of cleaning up toxic sites, preventing future ones
In 1988, Washington voters passed Initiative 97, the Model Toxics Control Act (MTCA). The act specifically authorized funding for a broad range of toxic cleanup, management and prevention purposes and anticipated the need to respond to new threats from toxic materials. To do this work, the voters authorized a tax on hazardous materials including petroleum products, pesticides, and some chemicals.
Today, more than two decades later, there continues to be broad public support for a wide range of programs to clean up hazardous waste sites and address specific toxic threats to public health and the environment.
Voters spell out MTCA spending formula
By law, 53% of the Hazardous Substance Tax is dedicated for cleanup, prevention and management activities in local communities and 47% for state cleanup, prevention and management activities.
The Department of Revenue (DOR) administers the Hazardous Substance Tax. Ecology helps both DOR and taxpayers determine whether particular products and substances are subject to the Tax. For more taxpayer information, go to the DOR’s Hazardous Substance Tax web site.
For more information
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