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WashingtonSB 63472025-2026 Regular SessionSenateWALLET

Undoing the recent changes to the estate tax.

Sponsored By: Claudia Kauffman (Democratic)

Became Law

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 2 benefits, 1 costs, 1 mixed.

Bigger Washington estate tax exemption

The law sets the Washington estate tax exemption by date of death. It is $2,193,000 for deaths from July 1, 2018 to June 30, 2025, and $3,000,000 for deaths from July 1 to December 31, 2025. It is $3,076,000 for deaths from January 1, 2026 through June 30, 2026, and $3,000,000 for deaths on or after July 1, 2026. Starting with deaths in 2027 and each year after, the exemption adjusts for inflation using the Seattle CPI change since October 2024. The amount is rounded to the nearest $1,000 and never goes down from the prior year.

Higher estate tax rates in 2025-26

Washington uses different estate tax rate tables based on the date of death. Before July 1, 2025, the top rate is 20%. From July 1, 2025 through June 30, 2026, higher rates apply, with a top rate up to 35%. For deaths on or after July 1, 2026, the lower pre‑2025 rates return, with a 20% top rate. Tax is figured using brackets that include an initial tax for each band plus a marginal rate on the amount above the band’s lower limit.

Lower tax on out-of-state assets

If an estate includes property outside Washington, the state estate tax is prorated. The tax is multiplied by the share of the estate located in Washington. Do not count property that qualifies for the special deduction under RCW 83.100.046 in either number. This lowers Washington tax when part of the estate is outside the state.

Washington estate tax stands alone

Washington’s estate tax stands alone from federal rules. The tax still applies even if the federal estate tax changes or ends. The law uses only federal code provisions as of January 1, 2005 that do not conflict with state rules.

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Sponsors & Cosponsors

Sponsor

  • Claudia Kauffman

    Democratic • Senate

Cosponsors

  • Manka Dhingra

    Democratic • Senate

  • Marko Liias

    Democratic • Senate

  • Member 27504

    House

Roll Call Votes

All Roll Calls

Yes: 162 • No: 29

Senate vote • 3/12/2026

Final Passage as Amended by the House

Yes: 39 • No: 10

House vote • 3/11/2026

Final Passage as Amended by the House

Yes: 85 • No: 8 • Other: 5

Senate vote • 2/16/2026

3rd Reading & Final Passage

Yes: 38 • No: 11

Actions Timeline

  1. Effective date 6/11/2026.

    3/24/2026Senate

  2. Chapter 209, 2026 Laws.

    3/24/2026Senate

  3. Governor signed.

    3/24/2026legislature

  4. Delivered to Governor.

    3/13/2026legislature

  5. Passed final passage; yeas, 39; nays, 10; absent, 0; excused, 0.

    3/12/2026Senate

  6. Senate concurred in House amendments.

    3/12/2026House

  7. Speaker signed.

    3/12/2026legislature

  8. President signed.

    3/12/2026legislature

  9. Third reading, passed; yeas, 85; nays, 8; absent, 0; excused, 5.

    3/11/2026Senate

  10. Rules suspended. Placed on Third Reading.

    3/11/2026Senate

  11. Floor amendment(s) adopted.

    3/11/2026Senate

  12. Committee amendment not adopted.

    3/11/2026Senate

  13. Rules Committee relieved of further consideration. Placed on second reading.

    3/6/2026Senate

  14. Referred to Rules 2 Review.

    3/2/2026Senate

  15. Minority; without recommendation.

    3/2/2026Senate

  16. FIN - Majority; do pass with amendment(s).

    3/2/2026Senate

  17. FIN - Executive action taken by committee.

    3/2/2026Senate

  18. First reading, referred to Finance.

    2/17/2026Senate

  19. Third reading, passed; yeas, 38; nays, 11; absent, 0; excused, 0.

    2/16/2026Senate

  20. Rules suspended. Placed on Third Reading.

    2/16/2026Senate

  21. Floor amendment(s) adopted.

    2/16/2026Senate

  22. Placed on second reading by Rules Committee.

    2/12/2026Senate

  23. Minority; without recommendation.

    2/9/2026Senate

  24. Minority; do not pass.

    2/9/2026Senate

  25. WM - Majority; do pass.

    2/9/2026Senate

Bill Text

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