On September 17, the Washington Supreme Court voted 6‑3 to invalidate Initiative 2066, the 2024 measure that protected residents’ access to natural gas. Chief Justice Deborah Stevens wrote that the initiative violated the state constitution’s single‑subject clause, which bars any initiative or bill from combining unrelated policies into a single vote.
Why the ruling matters for the state’s tax reform
The court’s decision does not apply only to citizen‑initiated measures; it also binds the legislature. The income‑tax package enacted under ESSB 6346 was passed as a single, omnibus bill that bundled a 9.9 percent tax on income over $1 million with a host of other provisions, including changes to the business and occupation tax, adjustments to the sales tax, an expansion of the working‑family tax credit, and a contribution to an early‑learning account.
Under the single‑subject rule, each distinct policy should stand on its own legislative vehicle. Critics argue that lawmakers gave themselves a pass by allowing the income‑tax components to ride together with unrelated tax‑relief measures, denying legislators the chance to vote for one without the other.
Historical precedent supports the challenge
Washington courts have enforced the single‑subject requirement for more than seven decades. In 1951, a corporate income tax was struck down because it was tied to a spending measure. In 2001, Initiative 722 was invalidated for mixing tax refunds with property‑assessment changes, and in 2020 the court again rejected a multi‑subject tax proposal. The justices cited both the 2001 and 2020 rulings in their opinion on Initiative 2066, underscoring a consistent judicial approach.
Potential outcomes for the income‑tax bill
If the court applies its own standard consistently, it could be compelled to strike down the income‑tax portion of ESSB 6346. Proponents of the tax argue that the package is a comprehensive reform aimed at funding essential services, but the single‑subject doctrine suggests that such a sweeping approach may be unconstitutional.
Opponents of the tax note that Initiative 645, which seeks to repeal the income tax, leaves the accompanying tax‑relief provisions untouched. Some claim that this selective repeal would lock in the relief measures for two years, but the Washington Constitution requires a two‑thirds legislative vote to amend a voter‑approved law only during its first two years. The relief provisions do not take effect until January 1, 2029, after the two‑year window would have expired, rendering that argument moot.
What Washington voters should watch
Voters will see Initiative 645 on the November ballot. If approved, the measure would ban the income tax while preserving the other components of ESSB 6346. Whether the Supreme Court ultimately strikes down the income‑tax portion on constitutional grounds or voters decide the issue at the ballot box, the single‑subject rule remains a powerful check on bundled legislation.
For Washington families and businesses, the outcome will affect how tax policy is crafted and implemented in the future. A clear, single‑subject approach respects both the Constitution and the principle that lawmakers should not force voters to accept unrelated policies in a single vote.
Original reporting: Clark County Today (Vancouver WA) — read the source article.
