ESSB 5813 — Increasing funding to the education legacy trust account by creating a more progressive rate structure for the capital gains tax and estate tax.

What this bill does

Applies an additional 2.9 percent excise tax on individual's Washington capital gains exceeding $1 million. Increases the estate tax exclusion amount to $3 million and provides an updated reference to the Consumer Price Index to allow for annual inflation adjustments. Increases the qualifying family-owned business interests deduction amount for the estate tax to $3 million and provides annual inflation adjustments. Increases the tax rates for Washington taxable estates of decedents dying on or after January 1, 2025.

From the Washington State Legislature's nonpartisan staff bill analysis. Read the full analysis ↗

Floor votes

• House — Final Passage as Amended by the House · April 23, 2025
  53 yea · 45 nay
• Senate — Final Passage as Amended by the House · April 24, 2025
  27 yea · 21 nay
• Senate — 3rd Reading & Final Passage · April 19, 2025
  27 yea · 21 nay · 1 not voting

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Other bills sponsored by Wilson, C.

• ESSB 5029 — Concerning the transportation of individuals released or discharged from the custody of the department of corrections.
• SSB 5030 — Improving access to educational services by reducing barriers to obtaining vital records and allowing alternative forms of documentation.
• SB 5032 — Expanding the duties of the office of the family and children's ombuds to include juvenile rehabilitation facilities operated by the department of children, youth, and families.
• ESSB 5128 — Concerning medical services for individuals in juvenile detention facilities.
• SSB 5131 — Accommodating religious celebrations in state correctional facilities.