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SB6347 • 2026

Estate tax rates

Undoing the recent changes to the estate tax. (REVISED FOR ENGROSSED: Undoing certain changes to the estate tax.)

Taxes
Passed Legislature

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

Sponsor
Senator Kauffman, Senator Slatter, Senator Dhingra, Senator Liias
Last action
2026-03-24
Official status
C 209 L 26
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 rates

Estate tax rates

What This Bill Does

  • Estate tax rates

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.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

6347.E AMH FIN H3753.1

0 • Finance

NOT ADOPTED

Plain English: 6347.E AMH FIN H3753.1 ESB 6347 - H COMM AMD By Committee on Finance NOT ADOPTED 03/11/2026 Strike everything after the enacting clause and insert the 1 following: 2 "Sec.

  • 6347.E AMH FIN H3753.1 ESB 6347 - H COMM AMD By Committee on Finance NOT ADOPTED 03/11/2026 Strike everything after the enacting clause and insert the 1 following: 2 "Sec.
  • 1.
  • RCW 83.100.020 and 2025 c 421 s 201 are each amended to 3 read as follows: 4 The definitions in this section apply throughout this chapter 5 unless the context clearly requires otherwise.
  • 6 (1)(a) The applicable exclusion amount for the decedent's estate 7 is the applicable exclusion amount in effect as of the date of the 8 decedent's death.
6347.E AMH WALE H3776.1

2185 • Walen

OUT OF ORDER

Plain English: 6347.E AMH WALE H3776.1 ESB 6347 - H AMD TO FIN COMM AMD (H-3753.1/26) 2185 By Representative Walen OUT OF ORDER 03/11/2026 Beginning on page 1, line 3, strike all of section 11 Renumber the remaining section.

  • 6347.E AMH WALE H3776.1 ESB 6347 - H AMD TO FIN COMM AMD (H-3753.1/26) 2185 By Representative Walen OUT OF ORDER 03/11/2026 Beginning on page 1, line 3, strike all of section 11 Renumber the remaining section.
  • 2 EFFECT: Restores current law for the exclusion amount and annual inflation adjustment reference.
  • END --- Code Rev/CL:ajr 1 H-3776.1/26
6347.E AMH SCOT H3780.1

2298 • Scott

OUT OF ORDER

Plain English: 6347.E AMH SCOT H3780.1 ESB 6347 - H AMD TO FIN COMM AMD (H-3753.1/26) 2298 By Representative Scott OUT OF ORDER 03/11/2026 On page 1, line 26, after " before" strike " July 1, 2026 " and 1 insert "January 1, 2029" 2 On page 1, beginning on line 27, after " after" strike " July 1, 3 2026" and insert "January 1, 2029" 4 On page 1, line 29, after "(xi)" insert "(A)" 5 On page 1, line 30, after "2027" insert "and 2028"6 On page 2, line 1, after "(( $3,000,000))" strike " $2,193,000 by" 7 and insert " $3,093,000 by the factor in (a)(xi)(C) of this 8 subsection.9 (B) For estates of decedents dying in calendar year 2030 and each 10 calendar year thereafter, the amount in (a)(viii) of this subsection 11 must be adjusted annually, except as otherwise provided in this 12 subsection (1)(a)(xi).

  • 6347.E AMH SCOT H3780.1 ESB 6347 - H AMD TO FIN COMM AMD (H-3753.1/26) 2298 By Representative Scott OUT OF ORDER 03/11/2026 On page 1, line 26, after " before" strike " July 1, 2026 " and 1 insert "January 1, 2029" 2 On page 1, beginning on line 27, after " after" strike " July 1, 3 2026" and insert "January 1, 2029" 4 On page 1, line 29, after "(xi)" insert "(A)" 5 On page 1, line 30, after "2027" insert "and 2028"6 On page 2, line 1, after "(( $3,000,000))" strike " $2,193,000 by" 7 and insert " $3,093,000 by the factor in (a)(xi)(C) of this 8 subsection.9 (B) For estates of decedents dying in calendar year 2030 and each 10 calendar year thereafter, the amount in (a)(viii) of this subsection 11 must be adjusted annually, except as otherwise provided in this 12 subsection (1)(a)(xi).
  • The annual adjustment is determined by 13 multiplying $2,193,000 by the factor in (a)(xi)(C) of this 14 subsection.15 (C) The factor is" 16 On page 2, line 4, after "$1,000." insert the following:17 "(D)" 18 On page 4, line 14, after " before" strike " July 1, 2026 " and 19 insert "January 1, 2029" 20 On page 4, line 28, after " after" strike " July 1, 2026 " and 21 insert "January 1, 2029" 22 On page 5, after line 21, insert the following:23 "NEW SECTION.
  • Sec.
  • 3.
6347.E AMH SCOT H3781.1

2299 • Scott

OUT OF ORDER

Plain English: 6347.E AMH SCOT H3781.1 ESB 6347 - H AMD TO FIN COMM AMD (H-3753.1/26) 2299 By Representative Scott OUT OF ORDER 03/11/2026 On page 1, line 26, after " before" strike " July 1, 2026 " and 1 insert "January 1, 2029" 2 On page 1, beginning on line 27, after " after" strike " July 1, 3 2026" and insert "January 1, 2029" 4 On page 1, line 29, after "(xi)" insert "(A)" 5 On page 1, line 30, after "2027" insert "and 2028"6 On page 2, line 1, after "(( $3,000,000))" strike " $2,193,000 by" 7 and insert " $3,093,000 by the factor in (a)(xi)(C) of this 8 subsection.9 (B) For estates of decedents dying in calendar year 2030 and each 10 calendar year thereafter, the amount in (a)(viii) of this subsection 11 must be adjusted annually, except as otherwise provided in this 12 subsection (1)(a)(xi).

  • 6347.E AMH SCOT H3781.1 ESB 6347 - H AMD TO FIN COMM AMD (H-3753.1/26) 2299 By Representative Scott OUT OF ORDER 03/11/2026 On page 1, line 26, after " before" strike " July 1, 2026 " and 1 insert "January 1, 2029" 2 On page 1, beginning on line 27, after " after" strike " July 1, 3 2026" and insert "January 1, 2029" 4 On page 1, line 29, after "(xi)" insert "(A)" 5 On page 1, line 30, after "2027" insert "and 2028"6 On page 2, line 1, after "(( $3,000,000))" strike " $2,193,000 by" 7 and insert " $3,093,000 by the factor in (a)(xi)(C) of this 8 subsection.9 (B) For estates of decedents dying in calendar year 2030 and each 10 calendar year thereafter, the amount in (a)(viii) of this subsection 11 must be adjusted annually, except as otherwise provided in this 12 subsection (1)(a)(xi).
  • The annual adjustment is determined by 13 multiplying $2,193,000 by the factor in (a)(xi)(C) of this 14 subsection.15 (C) The factor is" 16 On page 2, line 4, after "$1,000." insert the following:17 "(D)" 18 On page 4, line 14, after " before" strike " July 1, 2026 " and 19 insert " January 1, 2029, or such date as the conditions in (c) of 20 this subsection are met" 21 On page 4, line 28, after " after" strike " July 1, 2026 " and 22 insert " January 1, 2029, or such date as the conditions of (c) of 23 this subsection are met" 24 On page 5, after line 15, insert the following:25 "(c) With respect to decedents dying on or after January 1, 2029, 26 the tax rate in (a)(iii) of this subsection does not apply until the 27 department makes a determination that the revenues from the tax 28 Code Rev/CL:jcm 1 H-3781.1/26 imposed in section 201, chapter .
  • .
  • .
6347.E AMH SCOT H3783.1

2333 • Scott

OUT OF ORDER

Plain English: 6347.E AMH SCOT H3783.1 ESB 6347 - H AMD TO FIN COMM AMD (H-3753.1/26) 2333 By Representative Scott OUT OF ORDER 03/11/2026 On page 1, line 26, after " July 1, " strike " 2026" and insert 1 "2029" 2 On page 1, at the beginning of line 28, strike " 2026" and insert 3 "2029" 4 On page 1, line 29, after "(xi)" insert "(A)" 5 On page 1, line 30, after "2027" insert "and 2028"6 On page 2, line 1, after "(( $3,000,000))" strike " $2,193,000 by" 7 and insert " $3,093,000 by the factor in (a)(xi)(C) of this 8 subsection.9 (B) For estates of decedents dying in calendar year 2030 and each 10 calendar year thereafter, the amount in (a)(viii) of this subsection 11 must be adjusted annually, except as otherwise provided in this 12 subsection (1)(a)(xi).

  • 6347.E AMH SCOT H3783.1 ESB 6347 - H AMD TO FIN COMM AMD (H-3753.1/26) 2333 By Representative Scott OUT OF ORDER 03/11/2026 On page 1, line 26, after " July 1, " strike " 2026" and insert 1 "2029" 2 On page 1, at the beginning of line 28, strike " 2026" and insert 3 "2029" 4 On page 1, line 29, after "(xi)" insert "(A)" 5 On page 1, line 30, after "2027" insert "and 2028"6 On page 2, line 1, after "(( $3,000,000))" strike " $2,193,000 by" 7 and insert " $3,093,000 by the factor in (a)(xi)(C) of this 8 subsection.9 (B) For estates of decedents dying in calendar year 2030 and each 10 calendar year thereafter, the amount in (a)(viii) of this subsection 11 must be adjusted annually, except as otherwise provided in this 12 subsection (1)(a)(xi).
  • The annual adjustment is determined by 13 multiplying $2,193,000 by the factor in (a)(xi)(C) of this 14 subsection.15 (C) The factor is" 16 On page 2, line 4, after "$1,000." insert the following:17 "(D)" 18 On page 4, line 14, after " July 1, " strike " 2026" and insert 19 "2029" 20 On page 4, line 28, after " July 1, " strike " 2026" and insert 21 "2029" 22 On page 5, after line 21, insert the following:23 "NEW SECTION.
  • Sec.
  • 3.
6347.E AMH DUFA TAYT 603

2624 • Dufault

OUT OF ORDER

Plain English: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 6347.E AMH DUFA TAYT 603 1 - Official Print By Representative Dufault EFFECT: States that legislative privilege does not apply to internal deliberations concerning the act.

  • 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 6347.E AMH DUFA TAYT 603 1 - Official Print By Representative Dufault EFFECT: States that legislative privilege does not apply to internal deliberations concerning the act.
  • 6347.E AMH DUFA TAYT 603 ESB 6347 - H AMD TO FIN COMM AMD (H-3753.1) 2624 OUT OF ORDER 03/11/2026 On page 5, after line 21 of the striking amendment, insert the following: "NEW SECTION.
  • Sec.
  • 3.
6347.E AMH SCOT TAYT 606

2656 • Scott

NOT ADOPTED

Plain English: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 6347.E AMH SCOT TAYT 606 1 - Official Print By Representative Scott EFFECT: Delays the changes to the estate tax rates until January 1, 2029, or until such date as the Department of Revenue determines that income tax revenues are being collected.

  • 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 6347.E AMH SCOT TAYT 606 1 - Official Print By Representative Scott EFFECT: Delays the changes to the estate tax rates until January 1, 2029, or until such date as the Department of Revenue determines that income tax revenues are being collected.
  • 6347.E AMH SCOT TAYT 606 ESB 6347 - H AMD 2656 NOT ADOPTED 03/11/2026 On page 2, line 7, after "before" strike "July 1, 2026" and insert "January 1, 2029, or such date as the conditions in (c) of this subsection are met" On page 2, line 21, after "after" strike "July 1, 2026" and insert "January 1, 2029, or such date as the conditions of (c) of this subsection are met" On page 3, after line 9, insert the following: "(c) With respect to decedents dying on or after January 1, 2029, the tax rate in (a)(iii) of this subsection does not apply until the department makes a determination that the revenues from the tax imposed in section 201, chapter .
  • .
  • .
6347.E AMH STOK TAYT 607

2662 • Stokesbary

ADOPTED

Plain English: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 6347.E AMH STOK TAYT 607 1 - Official Print By Representative Stokesbary 6347.E AMH STOK TAYT 607 ESB 6347 - H AMD 2662 ADOPTED 03/11/2026 On page 1, at the beginning of line 4, insert the following: "Sec.

  • 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 6347.E AMH STOK TAYT 607 1 - Official Print By Representative Stokesbary 6347.E AMH STOK TAYT 607 ESB 6347 - H AMD 2662 ADOPTED 03/11/2026 On page 1, at the beginning of line 4, insert the following: "Sec.
  • 1.
  • RCW 83.100.020 and 2025 c 421 s 201 are each amended to read as follows: The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
  • (1)(a) The applicable exclusion amount for the decedent's estate is the applicable exclusion amount in effect as of the date of the decedent's death.
6347 AMS KAUF S5211.1

698 • Kauffman

ADOPTED

Plain English: 6347 AMS KAUF S5211.1 SB 6347 - S AMD 698 By Senator Kauffman ADOPTED 02/16/2026 On page 2, line 7, after " before" strike " April" and insert 1 "July" 2 On page 2, line 21, after " after" strike " April" and insert 3 "July" 4 EFFECT: Provides that the rates apply to estates of decedents dying on or after July 1, 2026, instead of April 1, 2026.

  • 6347 AMS KAUF S5211.1 SB 6347 - S AMD 698 By Senator Kauffman ADOPTED 02/16/2026 On page 2, line 7, after " before" strike " April" and insert 1 "July" 2 On page 2, line 21, after " after" strike " April" and insert 3 "July" 4 EFFECT: Provides that the rates apply to estates of decedents dying on or after July 1, 2026, instead of April 1, 2026.
  • END --- Code Rev/CL:jlb 1 S-5211.1/26
6347 AMS KAUF S5287.1

701 • Kauffman

ADOPTED

Plain English: 6347 AMS KAUF S5287.1 SB 6347 - S AMD 701 By Senator Kauffman ADOPTED 02/16/2026 On page 1, line 1 of the title, after "undoing" strike "the 1 recent" and insert "certain" 2 EFFECT: Modifies the title.

  • 6347 AMS KAUF S5287.1 SB 6347 - S AMD 701 By Senator Kauffman ADOPTED 02/16/2026 On page 1, line 1 of the title, after "undoing" strike "the 1 recent" and insert "certain" 2 EFFECT: Modifies the title.
  • END --- Code Rev/CL:ajr 1 S-5287.1/26

Bill History

  1. 2026-03-24 Senate

    Effective date 6/11/2026.

Official Summary Text

Estate tax rates

Current Bill Text

Read the full stored bill text 
AN ACT Relating to undoing the recent changes to the estate tax; 1
and amending RCW 83.100.040. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:3
Sec. 1. RCW 83.100.040 and 2025 c 421 s 202 are each amended to 4
read as follows: 5
(1) A tax in an amount computed as provided in this section is 6
imposed on every transfer of property located in Washington. For the 7
purposes of this section, any intangible property owned by a resident 8
is located in Washington. 9
(2)(a)(i) For estates of decedents dying before July 1, 2025, 10
except as provided in (b) of this subsection, the amount of tax is 11
the amount provided in the following table: 12
13
14
15

If Washington Taxable

The amount of Tax Equals
Of Washington
Taxable Estate Value
Greater than
16 Estate is at least But Less Than Initial Tax Amount Plus Tax Rate %
17 $0 $1,000,000 $0 10.00% $0
18 $1,000,000 $2,000,000 $100,000 14.00% $1,000,000
19 $2,000,000 $3,000,000 $240,000 15.00% $2,000,000
S-4578.1
SENATE BILL 6347
State of Washington 69th Legislature 2026 Regular Session
By Senators Kauffman, Slatter, Dhingra, and Liias
Read first time 02/04/26. Referred to Committee on Ways & Means.
p. 1 SB 6347
1 $3,000,000 $4,000,000 $390,000 16.00% $3,000,000
2 $4,000,000 $6,000,000 $550,000 18.00% $4,000,000
3 $6,000,000 $7,000,000 $910,000 19.00% $6,000,000
4 $7,000,000 $9,000,000 $1,100,000 19.50% $7,000,000
5 $9,000,000 $1,490,000 20.00% $9,000,000
(ii) For estates of decedents dying on or after July 1, 2025, but 6
before April 1, 2026, except as provided in (b) of this subsection, 7
the amount of tax is the amount provided in the following table:8
9
10
11

If Washington Taxable

The amount of Tax Equals
Of Washington
Taxable Estate Value
Greater than
12 Estate is at least But Less Than Initial Tax Amount Plus Tax Rate %
13 $0 $1,000,000 $0 10.00% $0
14 $1,000,000 $2,000,000 $100,000 15.00% $1,000,000
15 $2,000,000 $3,000,000 $250,000 17.00% $2,000,000
16 $3,000,000 $4,000,000 $420,000 19.00% $3,000,000
17 $4,000,000 $6,000,000 $610,000 23.00% $4,000,000
18 $6,000,000 $7,000,000 $1,070,000 26.00% $6,000,000
19 $7,000,000 $9,000,000 $1,330,000 30.00% $7,000,000
20 $9,000,000 $1,930,000 35.00% $9,000,000
(iii) For estates of decedents dying on or after April 1, 2026, 21
except as provided in (b) of this subsection, the amount of tax is 22
the amount provided in the following table:23
24
25
26

If Washington Taxable

The amount of Tax Equals
Of Washington
Taxable Estate Value
Greater than
27 Estate is at least But Less Than Initial Tax Amount Plus Tax Rate %
28 $0 $1,000,000 $0 10.00% $0
29 $1,000,000 $2,000,000 $100,000 14.00% $1,000,000
30 $2,000,000 $3,000,000 $240,000 15.00% $2,000,000
31 $3,000,000 $4,000,000 $390,000 16.00% $3,000,000
32 $4,000,000 $6,000,000 $550,000 18.00% $4,000,000
33 $6,000,000 $7,000,000 $910,000 19.00% $6,000,000
p. 2 SB 6347
1 $7,000,000 $9,000,000 $1,100,000 19.50% $7,000,000
2 $9,000,000 $1,490,000 20.00% $9,000,000
(b) If any property in the decedent's estate is located outside 3
of Washington, the amount of tax is the amount determined in (a) of 4
this subsection multiplied by a fraction. The numerator of the 5
fraction is the value of the property located in Washington. The 6
denominator of the fraction is the value of the decedent's gross 7
estate. Property qualifying for a deduction under RCW 83.100.046 must 8
be excluded from the numerator and denominator of the fraction.9
(3) The tax imposed under this section is a stand-alone estate 10
tax that incorporates only those provisions of the internal revenue 11
code as amended or renumbered as of January 1, 2005, that do not 12
conflict with the provisions of this chapter. The tax imposed under 13
this chapter is independent of any federal estate tax obligation and 14
is not affected by termination of the federal estate tax.15
--- END ---
p. 3 SB 6347