SB 5796: Payroll expense tax
Enacting an excise tax on large employers on the amount of payroll expenses above the social security wage threshold to fund programs and services to benefit Washingtonians.
Summary
- Enacts an employer payroll expense tax on annual employee wages above the Social Security wage limit.
From the Senate Bill Report (Orig.) (SB 5796), written by the Legislature's nonpartisan staff. Read the full report ↗
- IntroducedMar 21, 2025
- Out of committeestopped here
- Passed Senate
- Passed House
- Governor
- Law
- Prime sponsor
- Rebecca Saldaña (D-37)
- Introduced
- March 21, 2025 in the Senate
- Last action
- January 12, 2026
- Budget
- Has a fiscal note
AN ACT Relating to enacting an excise tax on large employers on the amount of payroll expenses above the social security wage threshold to fund public schools, health care, social services, and other programs and services to benefit Washingtonians;
Sponsors
Prime sponsor: Rebecca Saldaña (D-37)
10 co-sponsors (10 Democrats, 0 Republicans)
Votes
No recorded floor votes. This measure never reached a floor vote.
History
- By resolution, reintroduced and retained in present status.
- First reading, referred to Ways & Means.
SB 5796 in other sessions
Bill numbers restart every two years, so the same number is a different bill in each session.
- SB 5796 (2023–24) Common interest communities
- SB 5796 (2021–22) Cannabis revenue
- SB 5796 (2019–20) Retirement communities
- SB 5796 (2017–18) Ethics complaint correspond.
- SB 5796 (2015–16) Adult family homes
- SB 5796 (2013–14) Emergency power/emissions
- SB 5796 (2011–12) Public transportation systms
- SB 5796 (2009–10) Publ-private trans projects