Estate tax repeal

AN ACT Relating to repealing the estate tax; creating new 1
sections; recodifying RCW 83.100.230; decodifying RCW 83.100.900; 2
repealing RCW 83.100.010, 83.100.020, 83.100.040, 83.100.046, 3
83.100.047, 83.100.048, 83.100.050, 83.100.060, 83.100.070, 4
83.100.080, 83.100.090, 83.100.095, 83.100.110, 83.100.120, 5
83.100.130, 83.100.140, 83.100.150, 83.100.160, 83.100.170, 6
83.100.180, 83.100.190, 83.100.200, 83.100.210, 83.100.220, 7
83.100.901, 83.100.902, 83.100.903, and 83.100.906; and providing an 8
effective date. 9
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:10
NEW SECTION. Sec. 1. The legislature finds that the estate tax 11
incentivizes the out-of-state migration of individuals and families 12
and is responsible for reducing Washington state's economic 13
competitiveness relative to other states. To maintain Washington as a 14
desirable place where individuals and families choose to reside, 15
invest, and thrive, the legislature recognizes the need to repeal 16
policies that discourage growth, innovation, and prosperity.17
This tax has disproportionately affected economic activity and 18
disadvantaged individuals and families who lack the means to avoid 19
its impact. These dynamics exacerbate imbalances in the tax system 20
and place additional burdens on those unable to navigate or mitigate 21
H-0842.1
HOUSE BILL 1666
State of Washington 69th Legislature 2025 Regular Session
By Representative Dufault
Read first time 01/28/25. Referred to Committee on Finance.
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the tax's effects. By repealing this tax, the legislature aims to 1
create a fairer, more competitive economic environment that 2
encourages the retention and attraction of diverse talent and 3
investment. 4
Moreover, addressing this tax aligns with the state's commitment 5
to fostering opportunity and ensuring that Washington remains an 6
attractive destination for individuals, families, and businesses 7
seeking to contribute to and benefit from its robust economy and 8
quality of life. 9
NEW SECTION. Sec. 2. The following acts or parts of acts are 10
each repealed:11
(1) RCW 83.100.010 (Short title) and 2005 c 516 s 19, 1988 c 64 s 12
1, & 1981 2nd ex.s. c 7 s 83.100.010; 13
(2) RCW 83.100.020 (Definitions) and 2013 2nd sp.s. c 2 s 2, 2013 14
c 23 s 341, 2005 c 516 s 2, 2001 c 320 s 15, 1999 c 358 s 19, 1998 c 15
292 s 401, 1994 c 221 s 70, 1993 c 73 s 9, 1990 c 224 s 1, 1988 c 64 16
s 2, & 1981 2nd ex.s. c 7 s 83.100.020; 17
(3) RCW 83.100.040 (Estate tax imposed — Amount of tax) and 2013 18
2nd sp.s. c 2 s 4, 2010 c 106 s 234, 2005 c 516 s 3, 1988 c 64 s 4, & 19
1981 2nd ex.s. c 7 s 83.100.040; 20
(4) RCW 83.100.046 (Deduction— Property used for farming — 21
Requirements, conditions) and 2010 c 106 s 236, (2010 c 106 s 235 22
expired January 1, 2014), 2009 c 521 s 191, 2005 c 514 s 1201, & 2005 23
c 516 s 4; 24
(5) RCW 83.100.047 (Marital deduction, qualified domestic trust — 25
Election— State registered domestic partner entitled to deduction — 26
Other deductions taken for income tax purposes disallowed) and 2013 27
2nd sp.s. c 2 s 6, (2013 2nd sp.s. c 2 s 5 expired January 1, 2014), 28
2009 c 521 s 192, & 2005 c 516 s 13; 29
(6) RCW 83.100.048 (Deduction— Qualified family-owned business 30
interests) and 2013 2nd sp.s. c 2 s 3; 31
(7) RCW 83.100.050 (Tax returns — Filing dates — Extensions— 32
Extensions during state of emergency — Exemption) and 2024 c 82 s 1, 33
2017 c 323 s 601, 2008 c 181 s 504, 2005 c 516 s 5, 1988 c 64 s 6, 34
1986 c 44 s 1, & 1981 2nd ex.s. c 7 s 83.100.050; 35
(8) RCW 83.100.060 (Date payment due— Extensions) and 2005 c 516 s 36
6, 1988 c 64 s 7, & 1981 2nd ex.s. c 7 s 83.100.060;37
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(9) RCW 83.100.070 (Interest on amount due — Penalty for late 1
filing— Exceptions— Rules) and 2005 c 516 s 7, 2000 c 105 s 1, 1997 c 2
136 s 1, 1996 c 149 s 13, 1988 c 64 s 8, & 1981 2nd ex.s. c 7 s 3
83.100.070; 4
(10) RCW 83.100.080 (Department to issue release) and 1988 c 64 s 5
9, 1986 c 44 s 2, & 1981 2nd ex.s. c 7 s 83.100.080;6
(11) RCW 83.100.090 (Amended returns — Adjustments or final 7
determinations) and 2005 c 516 s 8, 1988 c 64 s 10, & 1981 2nd ex.s. 8
c 7 s 83.100.090; 9
(12) RCW 83.100.095 (Examination by department of returns, other 10
information— Assessment of additional tax, interest) and 2005 c 516 s 11
14; 12
(13) RCW 83.100.110 (Tax lien) and 2005 c 516 s 9, 1988 c 64 s 13
11, & 1981 2nd ex.s. c 7 s 83.100.110; 14
(14) RCW 83.100.120 (Liability for failure to pay tax before 15
distribution or delivery) and 2013 2nd sp.s. c 2 s 7 & 1981 2nd ex.s. 16
c 7 s 83.100.120; 17
(15) RCW 83.100.130 (Refund for overpayment — Requirements) and 18
2005 c 516 s 10, 1997 c 157 s 6, 1996 c 149 s 14, 1988 c 64 s 12, & 19
1981 2nd ex.s. c 7 s 83.100.130; 20
(16) RCW 83.100.140 (Criminal acts relating to tax returns) and 21
2005 c 516 s 11, 1988 c 64 s 13, & 1981 2nd ex.s. c 7 s 83.100.140;22
(17) RCW 83.100.150 (Collection of tax — Findings filed in court) 23
and 2005 c 516 s 12, 1988 c 64 s 14, & 1981 2nd ex.s. c 7 s 24
83.100.150; 25
(18) RCW 83.100.160 (Clerk to give notice of filings) and 1993 c 26
413 s 1 & 1988 c 64 s 15; 27
(19) RCW 83.100.170 (Court order) and 1988 c 64 s 16;28
(20) RCW 83.100.180 (Objections) and 1999 c 42 s 636 & 1988 c 64 29
s 17; 30
(21) RCW 83.100.190 (Hearing by court) and 1988 c 64 s 18;31
(22) RCW 83.100.200 (Administration— Rules) and 1988 c 64 s 19;32
(23) RCW 83.100.210 (Application of chapter 82.32 RCW— Closing 33
agreements authorized) and 2013 2nd sp.s. c 2 s 8, 2010 c 106 s 111, 34
2005 c 516 s 15, & 1996 c 149 s 18; 35
(24) RCW 83.100.220 (Deposit of funds into education legacy trust 36
account) and 2005 c 516 s 16; 37
(25) RCW 83.100.901 (Section captions not part of law) and 1981 38
2nd ex.s. c 7 s 83.100.170; 39
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(26) RCW 83.100.902 (New chapter) and 1981 2nd ex.s. c 7 s 1
83.100.180; 2
(27) RCW 83.100.903 (Effective date— 1981 2nd ex.s. c 7) and 1981 3
2nd ex.s. c 7 s 83.100.190; and 4
(28) RCW 83.100.906 (Construction— Chapter applicable to state 5
registered domestic partnerships— 2009 c 521) and 2009 c 521 s 190.6
NEW SECTION. Sec. 3. RCW 83.100.900 (Repeals and saving) is 7
decodified.8
NEW SECTION. Sec. 4. RCW 83.100.230 is recodified as a section 9
in chapter 28A.150 RCW.10
NEW SECTION. Sec. 5. This act applies to decedents dying on or 11
after August 1, 2025.12
NEW SECTION. Sec. 6. This act takes effect August 1, 2025.13
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