The State of Washington has extended the sunset date of business and occupation (B&O) and sales and use tax incentives for the aluminum industry to January 1, 2017. The incentives were originally set to expire on January 1, 2012. The incentives include a reduction in the B&O tax rate for manufacturers of aluminum, a B&O property tax credit equal to property taxes paid on an aluminum smelter, a sales and use tax credit against the state tax on construction materials and personal property incorporated into an aluminum smelter, and for labor and services performed on property and buildings at a smelter, and an exemption for the brokered natural gas use tax on natural or manufactured gas by an aluminum smelter. These incentives will be reviewed by the Joint Legislative Audit and Review Committee in 2015. (Ch. 2 (H.B. 2672), laws 2010, 1st Special Session, effective date contingent on sine die of 1st Special Session or no later than July 13, 2010; House Bull Report, March 2010