On March 4, the House and Senate passed Initiative 2111 to prohibit an income tax. The initiative will not have a revenue impact because local governments and the state do not impose income taxes that would be prohibited. Because the initiative was adopted without amendment, it will become law without going to the ballot.

House and Senate committees pass income tax initiative

March 4, 2024

The House Finance Committee and Senate Ways & Means Committee passed the Initiative 2111 to prohibit an income tax out of their committees on March 1. The initiative is awaiting further action by each chamber. If the initiative is adopted, it will become law without going to the voters.

Income tax initiative scheduled for hearing

February 23, 2024

Initiative 2111, which prohibits the state, counties, cities, and other local jurisdictions from imposing or collecting income taxes, is scheduled for a public hearing. The fiscal note shows no impact from the initiative because the state, cities, and other local governments do not impose income taxes that would be prohibited by the initiative.

A previous statute prohibiting city and county net income taxes (RCW 36.65.030) was struck down by a 2019 court of appeals decision related to the single-subject provision of the state constitution.

This is one of six initiatives to the Legislature that has been introduced this session. Following the hearing, the Legislature has three options on actions it can take:

• Adopt the initiative into law as presented.
• Adopt an alternative to the initiative, and then both the alternative and the original initiative are sent to the voters.
• Take no action and allow the initiative to go to the voters.

This information is intended for educational purposes only and not as support or opposition to a ballot measure. AWC’s role is to provide factual educational information on the potential impacts of an initiative on cities. City elected officials may take positions on ballot measures, including statewide initiatives, using specific exceptions to the prohibition on use of public resources. City officials should familiarize themselves with PDC rules regarding ballot measures.

Dates to remember

I-2111 is scheduled for a joint hearing of the House Finance Committee and the Senate Ways & Means Committee on Tuesday, February 27 at 12:30 pm.