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SB5645 • 2026

Estate tax/extraordinary rev

Transferring extraordinary revenue collections from the estate tax to the developmental disabilities community services account.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Senator Braun, Senator Dozier, Senator Short
Last action
2026-01-12
Official status
S Ways & Means
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Estate tax/extraordinary rev

Estate tax/extraordinary rev

What This Bill Does

  • Estate tax/extraordinary rev

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-12 Senate

    By resolution, reintroduced and retained in present status.

Official Summary Text

Estate tax/extraordinary rev

Current Bill Text

Read the full stored bill text
AN ACT Relating to transferring extraordinary revenue collections 1
from the estate tax to the developmental disabilities community 2
services account; reenacting and amending RCW 83.100.230; and 3
creating a new section. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:5
NEW SECTION. Sec. 1. The legislature finds that individuals 6
with intellectual and developmental disabilities who reside in 7
community settings are best served by a broad array of services that 8
support independent living. Although the establishment of the 9
developmental disabilities community services account provides a 10
mechanism with which to provide that support, a lack of reliable 11
revenue sources has proven to be a barrier to achieving this goal. As 12
a result, the legislature intends to establish a permanent funding 13
source for this account in order to provide ongoing services and 14
supports to assist individuals with intellectual and developmental 15
disabilities to live as independently as possible in the least 16
restrictive environment.17
Sec. 2. RCW 83.100.230 and 2021 c 199 s 105 and 2021 c 196 s 3 18
are each reenacted and amended to read as follows:19
S-0559.1
SENATE BILL 5645
State of Washington 69th Legislature 2025 Regular Session
By Senators Braun, Dozier, and Short
Read first time 02/03/25. Referred to Committee on Ways & Means.
p. 1 SB 5645
(1) The education legacy trust account is created in the state 1
treasury. Money in the account may be spent only after appropriation. 2
((Expenditures)) Except as provided in subsection (2) of this 3
section, expenditures from the account may be used only for support 4
of the common schools, and for expanding access to higher education 5
through funding for new enrollments and financial aid, early learning 6
and child care programs, and other educational improvement efforts.7
(2) Beginning in fiscal year 2026, 50 percent of receipts under 8
this chapter in excess of $600,000,000 during any fiscal year must be 9
transferred to the developmental disabilities community services 10
account created in RCW 71A.20.170. The state treasurer must make the 11
transfer required under this subsection within 60 days of being 12
notified by the department that receipts under this chapter exceeded 13
$600,000,000 during any fiscal year.14
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p. 2 SB 5645