Can Washington's Income Tax Survive a Constitutional Challenge?

Published on April 1, 2026
Duration: 10:48

This video from Washington Gun Law TV, hosted by President William Kirk, analyzes the constitutional viability of Washington's new income tax, also known as the "millionaire tax." Kirk argues that the tax violates Article 7, Section 1 of the Washington State Constitution, the property tax uniformity clause, citing the 1933 case Colatin v. Chase, which established that income is considered property. The video discusses the legislative rationale behind passing the bill despite constitutional concerns and anticipates legal challenges, highlighting the involvement of former Attorney General Rob McKenna.

Quick Summary

Washington's new income tax, Substitute Senate Bill 6346, faces constitutional challenges based on Article 7, Section 1 of the state constitution, the property tax uniformity clause. Precedent from Colatin v. Chase (1933) established that income is considered property, suggesting a non-uniform tax on income violates this clause. Legal action is anticipated, with former AG Rob McKenna involved.

Chapters

  1. 00:00Introduction
  2. 01:12Substitute Senate Bill 6346 Explained
  3. 02:32Constitutional Basis: Article 7, Section 1
  4. 03:27Colatin v. Chase Precedent
  5. 04:44Capital Gains Tax vs. Income Tax (Quinn v. State)
  6. 05:41Is the Income Tax Constitutional?
  7. 06:00Why the Legislature Passed It
  8. 07:39Anticipated Lawsuits and Legal Challenges
  9. 08:49The Bellwether Moment for Washington State
  10. 09:50Conclusion and Resources

Frequently Asked Questions

Can Washington's new income tax be challenged constitutionally?

Yes, Washington's new income tax, Substitute Senate Bill 6346, is facing constitutional challenges. Arguments center on Article 7, Section 1 of the state constitution, the property tax uniformity clause, with precedent like Colatin v. Chase suggesting income is property and thus subject to uniformity requirements.

What is the legal basis for challenging Washington's income tax?

The primary legal basis for challenging Washington's income tax is Article 7, Section 1 of the state constitution, which mandates uniformity in property taxation. The 1933 case Colatin v. Chase is cited, which held that income is considered property, implying that a non-uniform tax on income violates this clause.

Who is leading the legal challenge against Washington's income tax?

The legal challenge against Washington's new income tax is being spearheaded by the Citizen Action Defense Fund. They have retained former Washington State Attorney General Rob McKenna to lead the litigation, leveraging his expertise in constitutional law and state governance.

Why did the Washington legislature pass an income tax despite potential constitutional issues?

The video suggests the legislature passed the income tax due to a perceived "spending problem" rather than a revenue shortfall, a belief that wealth would remain in the state, and a political ideology that opposes dissenting viewpoints. The speaker also notes historical attempts to pass graduated taxes that were rejected by voters.

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