BILL · 2019–20 SESSION

SB 5961: WA tax structure

Improving the equity and sustainability of Washington's tax structure.

Summary

Imposes a capital gains tax at a rate of 8.9 percent beginning January 1, 2020.
Increases and funds the Working Families Tax Exemption Program.
Increases the small business business and occupation tax credit to an amount equivalent to a $200,000 exclusion for all businesses with a taxable annual income below $2.5 million.
Provides sales and use tax exemptions for feminine hygiene products, diapers, durable medical and mobility enhancing equipment, and over-the-counter drugs.
Expands the property tax relief program for senior citizens, individuals with disabilities, and veterans.
Establishes a committee to research and evaluate options to modernize and rebalance Washington State's tax structure.

From the Senate Bill Report (Orig.) (SB 5961), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee

AN ACT Relating to improving the equity and sustainability of Washington's tax structure;

No recorded floor votes. This measure never reached a floor vote.

Bill numbers restart every two years, so the same number is a different bill in each session.

SB 5961 (2025–26) Early literacy programs · Did not pass · passed Senate, stalled in House
SB 5961 (2023–24) Residential tenants · Did not pass · died in committee
SB 5961 (2021–22) Biochar · Enacted · Chapter 293, Laws of 2022
SB 5961 (2017–18) B&O tax/net receipts · Did not pass · died in committee
SB 5961 (2015–16) Construction defect actions · Did not pass · stalled on the Senate floor
SB 5961 (2013–14) Regional transit authorities · Did not pass · died in committee
SB 5961 (2011–12) Local government funding · Did not pass · died in committee
SB 5961 (2009–10) Newspaper industry B & O tax · Did not pass · died in committee