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FactHub curated dataset

Washington Legislature tax and fee changes, 2017–2026 sessions (itemized)

An itemized list of state tax and fee increases (230) and cuts or rollbacks (111) enacted by the Washington State Legislature in the 2017 through 2026 sessions. Each row is one individual change, not one bill, with type, who pays, status as of October 2026, a flag for debatable items, and a row-level source. Cuts are linked to the increases they were packaged with or roll back.

Coverage: Legislative sessions 2017 through 2026 (enactments January 2017 – March 2026); status as of 2026-10-11

Node: dataset:wa-legislature-tax-fee-changes-2017-2026

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What this dataset measures

Existing public lists count bills, mix taxes with fees and local authority, and are maintained by partisan caucuses. This dataset counts individual changes, separates clear from debatable increases, records cuts alongside increases, and cites a source for every row so each item can be checked.

Geography
Washington State, United States
Unit of observation
One individual tax or fee change enacted in a bill
Update cadence
Irregular; may be updated after future sessions or corrections
Curator
FactHub contributor (research compiled with Claude, Anthropic)

Curated data tables

These related tables form this versioned dataset release. Each table has its own downloadable file and field definitions.

Tax and fee increases

Every individual state tax or fee increase identified in the 2017-2026 sessions, one row per change.

Unit of observation: One individual tax or fee change enacted in a bill

View this table

increases.csv text/csv · 85.2 KB (87,204 bytes)
15 field definitions
FieldTypeMeaningUnitsValue type
id string Stable row identifier (I-### for increases, C-### for cuts), assigned by sorting rows by session year, bill and description. — derived
session_year integer Legislative session year in which the change was enacted (includes special sessions of that year). year observed
bill string Bill number as enacted (e.g., ESSB 5801). Some rows name two bills when they enacted the same change. — observed
change string Plain-language description of this one change, written by the curator from the cited source. — derived
change_type string Category: new tax; rate increase; base expansion / exemption removed; payroll premium; new fee; fee increase; local authority; cut. — derived
who_pays_group string Editorial grouping of who directly pays (about a dozen groups). — derived
who_pays_detail string Who directly pays or benefits, as described by the curator. — derived
likely_passed_on_to string Who may ultimately bear the cost, where suggested by the source or ordinary economics. Empty when not assessed. — estimated
effective string Effective date as YYYY or YYYY-MM. date (YYYY or YYYY-MM) observed
status string Status as of 2026-10-11: in effect; pending; pending (court/ballot); partly rolled back; rolled back 2026; repealed; expired; struck down. — derived
revenue_estimate_as_stated string Revenue estimate copied as written in the source, with its period. Periods differ; values are not comparable or summable. Empty when the source gives none. — estimated
debatable string 'yes' if a fair critic could argue the row is not a tax increase (or for cuts, not real relief); otherwise 'no'. — derived
debatable_reason_or_notes string Why the row is marked debatable, plus other notes (rollbacks, contingencies). Empty when none. — derived
confidence string high: an official source states the change directly; medium: secondary sources or inference; low: thin support. — derived
source_url string Main source for this row (row-level lineage). Many rows cite bill reports or session laws not listed among the dataset-level sources. — observed

Tax and fee cuts and rollbacks

Every individual state tax or fee cut, exemption, credit or rollback identified in the 2017-2026 sessions, with whether it was packaged with an increase and which one.

Unit of observation: One individual tax or fee change enacted in a bill

View this table

cuts.csv text/csv · 37.2 KB (38,069 bytes)
18 field definitions
FieldTypeMeaningUnitsValue type
id string Stable row identifier (I-### for increases, C-### for cuts), assigned by sorting rows by session year, bill and description. — derived
session_year integer Legislative session year in which the change was enacted (includes special sessions of that year). year observed
bill string Bill number as enacted (e.g., ESSB 5801). Some rows name two bills when they enacted the same change. — observed
change string Plain-language description of this one change, written by the curator from the cited source. — derived
change_type string Category: new tax; rate increase; base expansion / exemption removed; payroll premium; new fee; fee increase; local authority; cut. — derived
who_pays_group string Editorial grouping of who directly pays (about a dozen groups). — derived
who_pays_detail string Who directly pays or benefits, as described by the curator. — derived
likely_passed_on_to string Who may ultimately bear the cost, where suggested by the source or ordinary economics. Empty when not assessed. — estimated
effective string Effective date as YYYY or YYYY-MM. date (YYYY or YYYY-MM) observed
status string Status as of 2026-10-11: in effect; pending; pending (court/ballot); partly rolled back; rolled back 2026; repealed; expired; struck down. — derived
revenue_estimate_as_stated string Revenue estimate copied as written in the source, with its period. Periods differ; values are not comparable or summable. Empty when the source gives none. — estimated
debatable string 'yes' if a fair critic could argue the row is not a tax increase (or for cuts, not real relief); otherwise 'no'. — derived
debatable_reason_or_notes string Why the row is marked debatable, plus other notes (rollbacks, contingencies). Empty when none. — derived
confidence string high: an official source states the change directly; medium: secondary sources or inference; low: thin support. — derived
source_url string Main source for this row (row-level lineage). Many rows cite bill reports or session laws not listed among the dataset-level sources. — observed
packaged_with_increase string 'Yes – same bill', 'Linked – separate bill', or 'No'. — derived
relationship string Semicolon-separated detail: Same bill; Rolls back an earlier increase; Part of an earlier deal (separate bill); Contingent on the income tax surviving. Empty when none. — derived
related_increase_ids string Semicolon-separated id values from increases.csv that this cut is tied to. Empty when none. — derived

Supporting files

Source snapshots, manifests, quality reports, documentation, and other materials used to produce or review this release.

  • methodology.md Documentation · text/markdown · 5.7 KB (5,803 bytes)

    Definitions, classification rules, sources, corrections and limitations.

Saved analyses

Total individual tax and fee changes, 2017-2026 sessions

Question: How many individual tax and fee increases and cuts did the Washington Legislature enact in the 2017-2026 sessions?

Result: 230 individual increases (141 clear, 89 debatable) and 111 cuts or rollbacks.

Operation: Count rows in increases.csv (all, debatable='no', debatable='yes') and rows in cuts.csv.

Scope: All rows

View this analysis

  • Counts are a floor: small agency-set fees and some minor licensing-fee bills may be missing.
  • The unit is an individual change; how a bill is split into changes involves judgment (see methodology.md).
  • Cuts are not netted against increases; counts say nothing about dollar size.

Tax and fee changes by session year

Question: How many individual increases (all, clear, debatable) and cuts were enacted in each session year?

Result: 2017: 19 increases (10 clear), 5 cuts; 2018: 15 increases (7 clear), 8 cuts; 2019: 35 increases (23 clear), 12 cuts; 2020: 14 increases (3 clear), 8 cuts; 2021: 10 increases (5 clear), 10 cuts; 2022: 20 increases (13 clear), 10 cuts; 2023: 13 increases (4 clear), 8 cuts; 2024: 9 increases (7 clear), 8 cuts; 2025: 72 increases (60 clear), 10 cuts; 2026: 23 increases (9 clear), 32 cuts

Operation: Group increases.csv and cuts.csv by session_year and count rows; split increases by debatable.

Scope: Session years 2017-2026

View this analysis

  • Counts are a floor: small agency-set fees and some minor licensing-fee bills may be missing.
  • The unit is an individual change; how a bill is split into changes involves judgment (see methodology.md).
  • 2025 and 2022 counts are high partly because large transportation and tax packages were itemized into many separate changes.

Increases by who pays

Question: Which groups directly pay the enacted increases?

Result: Drivers / vehicle owners: 42 clear of 45; Specific industries: 35 clear of 61; Consumers: 14 clear of 20; Homeowners / property buyers: 9 clear of 13; Licensed trades / regulated: 9 clear of 16; Large businesses: 9 clear of 12; High earners / wealthy: 6 clear of 8; Outdoor recreation: 4 clear of 5; Out-of-state buyers / sellers: 3 clear of 7; Small businesses: 3 clear of 4; Businesses generally: 3 clear of 6; Workers (payroll): 2 clear of 3; Other: 2 clear of 3; Local option (voters/councils decide): 0 clear of 27

Operation: Group increases.csv by who_pays_group; count all rows and rows with debatable='no'.

Scope: All increase rows

View this analysis

  • Counts are a floor: small agency-set fees and some minor licensing-fee bills may be missing.
  • The unit is an individual change; how a bill is split into changes involves judgment (see methodology.md).
  • Groups record who pays directly, not who ultimately bears the cost.
  • Grouping is editorial and keyword-based.

Increases by type of change

Question: How are the increases split between new taxes, rate increases, base expansions, payroll premiums, fees and local authority?

Result: new tax: 15 (11 clear); rate increase: 37 (33 clear); base expansion / exemption removed: 53 (35 clear); payroll premium: 4 (2 clear); new fee: 41 (15 clear); fee increase: 53 (45 clear); local authority: 27 (0 clear)

Operation: Group increases.csv by change_type; count all rows and rows with debatable='no'.

Scope: All increase rows

View this analysis

  • Counts are a floor: small agency-set fees and some minor licensing-fee bills may be missing.
  • The unit is an individual change; how a bill is split into changes involves judgment (see methodology.md).
  • All local authority rows are marked debatable because local voters or councils must still adopt the tax.

Cuts packaged with an increase

Question: How many cuts were enacted in the same bill as an increase, linked to an earlier increase, or on their own?

Result: Yes – same bill: 41; Linked – separate bill: 2; No: 68

Operation: Group cuts.csv by packaged_with_increase and count rows.

Scope: All cut rows

View this analysis

  • Counts are a floor: small agency-set fees and some minor licensing-fee bills may be missing.
  • The unit is an individual change; how a bill is split into changes involves judgment (see methodology.md).
  • Packaging is by bill; cuts passed in the same session as an increase but in a separate bill count as 'No' unless explicitly linked.
  • Counts do not compare dollar sizes.

Sources

  1. WA Department of Revenue, 2017 Summary of Tax Legislation Primary source for 2017 session tax changes

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured August 7, 2026

  2. WA Department of Revenue, 2018 Summary of Tax Legislation Primary source for 2018 session tax changes

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

  3. WA Department of Revenue, 2019 Summary of Tax Legislation Primary source for 2019 session tax changes

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

  4. WA Department of Revenue, 2020 Summary of Tax Legislation Primary source for 2020 session tax changes

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

  5. WA Department of Revenue, 2021 Summary of Tax Legislation Primary source for 2021 session tax changes

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

  6. WA Department of Revenue, 2022 Summary of Tax Legislation Primary source for 2022 session tax changes

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

  7. WA Department of Revenue, 2023 Summary of Tax Legislation Primary source for 2023 session tax changes

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

  8. WA Department of Revenue, 2024 Summary of Legislation Primary source for 2024 session tax changes

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured August 7, 2026

  9. WA Department of Revenue, 2025 Summary of Legislation Primary source for 2025 session tax changes

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured August 7, 2026

  10. WA Department of Revenue, 2026 Legislative Report Primary source for 2026 session tax changes

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured August 7, 2026

  11. Legislative revenue summary, 2025 ESSB 5801 (transportation revenue) Primary source for the individual 2025 transportation taxes and fees

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

  12. Final bill report, 2026 ESSB 6346 (millionaires' income tax and related tax changes) Primary source for 2026 SB 6346 increase and cut rows

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

  13. Final bill report, 2022 ESSB 5974 (Move Ahead Washington revenue) Primary source for the individual 2022 transportation fees

    Retrieved October 11, 2026. Washington State public record. Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

  14. Clark County November 2019 sample ballot (statewide advisory votes 20-31) Advisory-vote ballot text naming 2019 tax bills and their 10-year cost estimates

    Retrieved October 11, 2026. Public election material; publisher copyright may apply. Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

  15. Washington House Republican Caucus, 'Tax increases passed by Democrats' (2017-2026) Partisan checklist used only as a starting point; every item verified against other sources

    Retrieved October 11, 2026. Publisher copyright (Washington House Republican Caucus). Linked only; not redistributed in this dataset

    Archived copy captured October 12, 2026

Limitations and reproducibility

Manually curated; row-level sources provided: Rows were compiled by reading official summaries, bill reports, session laws and fiscal notes; no automated extraction pipeline. Each row carries its main source URL so it can be checked independently. Saved analyses are simple row counts that can be reproduced from the published CSV files.

  • Counts are a floor: small agency-set fees and some minor licensing-fee bills may be missing.
  • The unit is an individual change; splitting bills into changes involves judgment (a single rate schedule is one row; distinct taxes, fees, surcharges or newly taxed service categories are separate rows).
  • The debatable flag, who-pays grouping and cut packaging are editorial classifications.
  • Revenue estimates are copied as stated by each source for differing periods and are not comparable or summable.
  • Status reflects information available on 2026-10-11; the 2026 millionaires' income tax and the cuts tied to it depend on a pending court challenge and the I-645 repeal vote on November 3, 2026.
  • Some sources were read via text extraction rather than the original file.
  • A partisan caucus list was used as a starting checklist; all its items were verified against other sources, and several were corrected.

Publications using this dataset

Version details

The exact citing versions, and the version of this dataset each cites.

  • Article wa-tax-fee-increases-2017-2026 — version 1 (published) cites version 1
  • Chart wa-tax-fee-increases-by-session — version 1 (published) cites version 1