Bill > HJR4213

This joint resolution proposes an amendment to the Washington State Constitution to allow the legislature to enact a tax on income. Currently, the state constitution treats income as property, which has historically limited the ability to implement an income tax. This amendment would clarify that income is not property for taxation purposes, enabling the legislature to impose an income tax from any source. However, this power would be subject to specific limitations: the tax would not apply to individuals earning $1,000,000 or less annually (an amount that would be adjusted each year for inflation based on the Seattle area's consumer price index, which measures changes in the cost of goods and services), and the maximum tax rate would be capped at 9.9 percent. If approved by the legislature, this proposed amendment would be put before the state's voters for ratification at the next general election.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=4213&Year=2025&Initiative=false