Initiative 2111

Prohibit local income tax

Initiative Measure No. 2111 concerns taxes.

This measure would prohibit the state, counties, cities, and other local jurisdictions from imposing or collecting income taxes, defined as having the same meaning as “gross income” in the Internal Revenue Code.

Should this measure be enacted into law? Yes [ ] No [ ]

BALLOT SUMMARY

This measure would prohibit the state, counties, cities, and other local jurisdictions from imposing or collecting income taxes, defined as having the same meaning as “gross income” in the Internal Revenue Code.

PREVENTING A PERSONAL INCOME TAX

In the 1933 case of Culliton v. Chase, the Washington State Supreme Court issued a landmark ruling that has protected Washingtonians from an income tax for almost a century. The ruling held that a person’s income is considered “property.” Because the state constitution places strict limitations on property taxes — most notable of which is a 1 percent cap on property taxes —these constitutional limits have shielded Washingtonians from being taxed on their hard-earned dollars. But in 2021, Democrats cleverly circumvented these constitutional limits through imposing a capital gains income tax in Senate Bill 5096 (2021), which they deemed an “excise tax” — and in March 2023 the state Supreme Court upheld the law, effectively making SB 5096 the first tax on income in Washington state history.

It is against this backdrop that I-2111 seeks to firmly prohibit a new state or local income tax and refer lawmakers and high courts to the Internal Revenue Code to define what income is in the first place.

OUR POSITION

  • This initiative would prohibit state and local personal income taxes.
  • Our state has an affordability crisis. The last thing people need is a new income tax.
  • House Republicans want to fix the affordability crisis.
  • We know that a state income tax is very unpopular. Washingtonian voters have told us several times over the years they do not want a state income tax. We are listening to them.
  • Prohibiting state and local personal income taxes is good for individuals, families, the economy, and our future.

I-2111 AT A GLANCE

INITIATIVE FILED: May 19, 2023
SIGNATURES SUBMITTED: 448,158
SIGNATURES REQUIRED: 324,516
DATE CERTIFIED: Jan. 24, 2024
HOUSE COMMITTEE: Finance
SENATE COMMITTEE: Ways & Means
ACTION TAKEN: After Republicans pushed for committee hearings and received them, the initiative was passed March 4 by the House (76-21) and Senate (38-11) and will become law June 6.

HOUSE & SENATE VOTES

COMMITTEE ACTIVITY

MOTION FOR HEARING

THE PROPOSED LAW

Rep. Peter Abbarno, R-Centralia, argues a hearing should be held on I-2111. Every Democrat voted to deny the motion. View vote count →

Note: The ballot title, which appears in the dark gray box, and the ballot summary are supplied by the Office of the Attorney General as the official language of this initiative to the Legislature. Signatures submitted source: Secretary of State