Election: Nov. 3, 2026 (General)
Outcome: Pending
Categories:
Economy and FiscalThe initiative would repeal the income tax provision enacted by Senate Bill 6346, passed by the Washington State Legislature on March 30, 2026. Senate Bill 6346 imposed a 9.9% tax on household income above $1 million, beginning in 2028.
Additionally, the initiative would prohibit taxes on individual income, and define income as "any gain or benefit measured in money derived from an individual's capital, labor, property, or other source."
BE IT ENACTED BY THE PEOPLE OF THE STATE OF WASHINGTON
NEW SECTION
Sec. 1. The people find that for nearly a century Washington courts have held that income is property subject to ownership under the state's Constitution. Income therefore cannot be taxed unless it meets all constitutional requirements for property taxes including a uniform rate not exceeding 1 percent.
The people further find that Washington voters have soundly rejected 10 attempts to impose a statewide income tax.
The people also find that the Washington legislature has ignored the Constitution and the people's will to enact an unconstitutional income tax.
To reinstate the will of the people, this measure would repeal a state tax on the receipt of individual income; define income for tax purposes; and prohibit any tax on, or measured by, individual income regardless of source.
NEW SECTION. Sec. 2. The following acts or parts of acts are each repealed:
(1) 2026 с 238 s 1 (uncodified);
(2) RCW 82A.--.-- and 2026 с 238 s 101;
(3) RCW 82A.----- and 2026 с 238 s 102;
(4) RCW 82A.--- and 2026 с 238 s 201;
(5) RCW 82A.----- and 2026 с 238 s 202;
(6) RCW 82A.----- and 2026 с 238 s 203;
(7) RCW 82A.----- and 2026 с 238 s 204;
(8) RCW 82A.--.-- and 2026 с 238 s 205;
(9) RCW 82A.--.--- and 2026 с 238 s 206;
(10) RCW 82A--- and 2026 с 238 s 301;
(11) RCW 82A.----- and 2026 c 238 s 302;
(12) RCW 82A.--.--- and 2026 c 238s 303;
(13) RCW 82A.---- and 2026 c 238 s 304;
(14) RCW 82A.-- and 2026 c 238 s 305;
(15) RCW 82A.--.--- and 2026 c 238 S 306;
(16) RCW 82A.--.--- and 2026 с 238 s 307;
(17) RCW 82A.--.--- and 2026 C 238 S 308;
(18) RCW 82A.--.--- and 2026 C 238 S 309;
(19) RCW 82A.--.--- and 2026 C 238 S 310;
(20) RCW 82A.--.--- and 2026 C 238 S 311;
(21) RCW 82A.--.--- and 2026 C 238 S 312;
(22) RCW 82A.--.--- and 2026 c 238 s 313;
(23) RCW 82A.--.--- and 2026 C 238 S 314;
(24) RCW 82A.----- and 2026 c 238 S 315;
(25) RCW 82A.--.--- and 2026 c 238 s 316;
(26) RCW 82A.--.--- and 2026 C 238 S 401;
(27) RCW 82A.----- and 2026 C 238 S 402;
(28) RCW 82A.--.--- and 2026 C 238 S 403;
(29) RCW 82A.--.--- and 2026 C 238 S 404;
(30) RCW 82A.--.--- and 2026 C 238 S 405;
(31) RCW 82A.--.--- and 2026 C 238 S 406;
(32) RCW 82A----- and 2026 c 238 s 407;
(33) RCW 82A.----- and 2026 с 238 s 501;
(34) RCW 82A.----- and 2026 с 238 s 502;
(35) RCW 82A.----- and 2026 с 238 s 601;
(36) RCW 82A.----- and 2026 c 238 s 701;
(37) RCW 82A.----- and 2026 с 238 s 702;
(38) RCW 82A.----- and 2026 с 238 s 703;
(39) RCW 82A.--.--- and 2026 с 238 s 704;
(40) 2026 с 238 s 705;
(41) 2026 с 238 s 706;
(42) 2026 с 238 s 707;
(43) RCW 82A--.--- and 2026 с 238 s 708;
(44) RCW 82A.--.--- and 2026 с 238 s 709;
(45) RCW 82A.--.--- and 2026 с 238 s 710;
(46) RCW 74.20A.--- and 2026 с 238 s 711;
(47) RCW 82A.--.--- and 2026 с 238 s 712;
(48) 2026 с 238 s 801;
(49) 2026 с 238 s 802;
(50) 2026 c 238 s 803;
(51) 2026 C 238 s 804;
(52) 2026 с 238 s 805;
(53) 2026 C 238 s 806;
(54) 2026 C 238 s 807;
(55) 2026 C 238 s 808;
(56) 2026 C 238 s 809;
(57) 2026 C 238 s 810;
(58) 2026 C 238 s 811;
(59) 2026 C 238 s 812;
(60) 2026 c 238 s 813;
(61) 2026 C 238 s 814;
(62) 2026 C 238 s 1201;
(63) 2026 c 238 s 1203 (uncodified);
(64) 2026 c 238 s 1208 (uncodified);
(65) 2026 c 238 s 1209 (uncodified); and
(66) 2026 с 238 s 1210 (uncodified).
NEW SECTION. Sec. 3. DEFINITIONS. The definitions in this section apply throughout Title 82 RCW unless the context clearly requires otherwise.
(1) "Income" means any gain or benefit measured in money derived from an individual's capital, labor, property, or other source.
(2) "Individual" means a natural person.
NEW SECTION. Sec. 4. PROHIBITING TAXES ON INDIVIDUAL INCOME.
(1) No tax may be imposed on individual income, the receipt of individual income, or measured by an individual's income, regardless
(2) Income is subject to individual ownership.
(3) The prohibition in this section applies to the state, counties, cities, and all other local jurisdictions in the state of Washington.
NEW SECTION. Sec. 5. Sections 3 and 4 of this act constitute a new chapter in Title 82 RCW.
NEW SECTION. Sec. 6. Sections 3 and 4 of this act are to be liberally construed to prohibit any form of individual income tax.
NEW SECTION. Sec. 7. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.