Washington general fund revenue by source

What this dataset measures

ESSB 6346 taxes household income above $1 million. The IRS state tables are the only official, long-run record of how much income Washington's $1M+ filers report and what kind. DOR and ERFC revenue tables give the comparison with the taxes Washington already relies on.

Geography

Washington, United States

Unit of observation

Tax year and geography (IRS); state fiscal year (revenue)

Update cadence

Annual, when IRS releases a new year of state data

Curator

FactHub Research Team

Curated data tables

Washington general fund revenue by source

Retail sales, B&O and state property tax revenue and total general fund-state collections by fiscal year.

Unit of observation: State fiscal year (July-June)

wa_revenue_by_source_history.csv text/csv · 9.8 KB (10,082 bytes)

All 28 rows 6 columns Download the file

All 28 rows

fiscalYear	retailSalesMillion million US dollars (nominal)	boMillion million US dollars (nominal)	statePropertyMillion million US dollars (nominal)	totalGfsMillion million US dollars (nominal)	source
1998	4651.1	1823.9	1230.9	10057	By source: DOR Tax Statistics 1998 Table 3 WA State General Fund Revenues FY1998 (GAAP; from OFM CAFR) https://web.archive.org/web/20020823214834/http://dor.wa.gov/docs/reports/1998/Tax_Statistics_1998/table_3.htm | ERFC total: ERFC Jun 2010 pub Table 3.15 GF-S plus Related Fund (cash) https://web.archive.org/web/20100708001207/http://www.erfc.wa.gov/publications/documents/jun10pub.pdf
1999	4988.3	1811	1276.8	10414	By source: DOR Tax Statistics 1999 Table 3 WA State General Fund Revenues FY1999 (GAAP; from OFM CAFR) https://web.archive.org/web/20040702151816/http://dor.wa.gov/docs/reports/1999/Tax_Statistics_1999/table_3.htm | ERFC total: ERFC Jun 2010 pub Table 3.15 GF-S plus Related Fund (cash) https://web.archive.org/web/20100708001207/http://www.erfc.wa.gov/publications/documents/jun10pub.pdf
2000	5419.5	1783.5	1332.8	11068	By source: DOR Tax Statistics 2000 Table 3 WA State General Fund Revenues FY2000 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table_3_1.pdf | ERFC total: ERFC Jun 2010 pub Table 3.15 GF-S plus Related Fund (cash) https://web.archive.org/web/20100708001207/http://www.erfc.wa.gov/publications/documents/jun10pub.pdf
2001	5502.4	1970.1	1366.7	11560	By source: DOR Tax Statistics 2001 Table 3 WA State General Fund Revenues FY2001 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table_3_2.pdf | ERFC total: ERFC Jun 2010 pub Table 3.15 GF-S plus Related Fund (cash) https://web.archive.org/web/20100708001207/http://www.erfc.wa.gov/publications/documents/jun10pub.pdf
2002	5435.1	1913.8	1281.8	11632	By source: ERFC Mar 2003 pub Table 3.11 FY2002 actual (CASH; DOR FY2002 Table 3 not online) https://web.archive.org/web/20100218063441/http://www.erfc.wa.gov/publications/documents/mar03pub.pdf | ERFC total: ERFC Jun 2010 pub Table 3.15 GF-S plus Related Fund (cash) https://web.archive.org/web/20100708001207/http://www.erfc.wa.gov/publications/documents/jun10pub.pdf
2003	5578.7	1893	1349.2	11721	By source: DOR Tax Statistics 2003 Table 3 WA State General Fund Revenues FY2003 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table3_1.pdf | ERFC total: ERFC Jun 2010 pub Table 3.15 GF-S plus Related Fund (cash) https://web.archive.org/web/20100708001207/http://www.erfc.wa.gov/publications/documents/jun10pub.pdf
2004	5785.8	2018.7	1393	12358	By source: DOR Tax Statistics 2004 Table 3 WA State General Fund Revenues FY2004 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table3_2.pdf | ERFC total: ERFC Jun 2010 pub Table 3.15 GF-S plus Related Fund (cash) https://web.archive.org/web/20100708001207/http://www.erfc.wa.gov/publications/documents/jun10pub.pdf
2005	6228.8	2227.9	1394.8	13036	By source: DOR Tax Statistics 2005 Table 3 WA State General Fund Revenues FY2005 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table3_3.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2006	6892.2	2411.9	1384.4	14318	By source: DOR Tax Statistics 2006 Table 3 WA State General Fund Revenues FY2006 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table3_5.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2007	7366.3	2684.8	1441.9	15467	By source: DOR Tax Statistics 2007 Table 3 WA State General Fund Revenues FY2007 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table03.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2008	7744.3	2760.4	1494.5	15659	By source: DOR Tax Statistics 2009 Table 3 WA State General Fund Revenues FY2008 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-02/tax%2520statistics%25202009.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2009	6779.6	2530.4	1528.8	14158	By source: DOR Tax Statistics 2010 Table 3 WA State General Fund Revenues FY2009 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table03_1.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2010	6380.7	2592.7	1822.3	13571	By source: DOR Tax Statistics 2011 Table 3 WA State General Fund Revenues FY2010 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table03_2.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2011	6725.2	3072.2	1857.8	14648	By source: DOR Tax Statistics 2012 Table 3 WA State General Fund Revenues FY2011 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table03_3.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2012	6800.1	3144.6	1897.1	14874	By source: DOR Tax Statistics 2013 Table 3 WA State General Fund Revenues FY2012 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table03_4.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2013	7113.5	3290.8	1939.9	15783	By source: DOR Tax Statistics 2014 Table 3 WA State General Fund Revenues FY2013 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table03_5.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2014	7708.6	3261.9	1974.4	16383	By source: DOR Tax Statistics 2015 Table 3 WA State General Fund Revenues FY2014 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-03/Table3_14.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2015	8309.5	3388.5	2018.4	17283	By source: DOR Tax Statistics 2016 Table 3 WA State General Fund Revenues FY2015 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-02/Tax_Statistics_2016.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2016	8986.9	3631.6	2062.1	18579	By source: DOR Tax Statistics 2017 Table 3 WA State General Fund Revenues FY2016 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2024-03/Table3_2017.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2017	9541.7	3857.2	2097.5	19739	By source: DOR Tax Statistics 2018 Table 3 WA State General Fund Revenues FY2017 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/legacy/docs/reports/2018/Tax-Statistics_2018/Table3.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2018	10298	4176.9	2769.5	21712	By source: DOR Tax Statistics 2019 Table 3 WA State General Fund Revenues FY2018 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/legacy/docs/reports/2019/Tax_Statistics_2019/Table3.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2019	11190.1	4447.6	2339.5	22430	By source: DOR Tax Statistics 2020 Table 3 WA State General Fund Revenues FY2019 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/legacy/docs/reports/2020/Tax_Statistics_2020/Table3.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2020	11267.6	4596.5	3738.8	23817	By source: DOR Tax Statistics 2021 Table 3 WA State General Fund Revenues FY2020 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2022-04/WAStateGeneralFundRevenuesFY2020.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2021	12644.5	5013.1	4350.2	26986	By source: DOR Tax Statistics 2022 Table 3 WA State General Fund Revenues FY2021 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2023-03/Table3_2022.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2022	14139.8	5771	4399.8	30030	By source: DOR Tax Statistics 2023 Table 3 WA State General Fund Revenues FY2022 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2024-06/Table3_2023.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2023	14817.5	6239.1	4484.2	30972	By source: DOR Tax Statistics 2024 Table 3 WA State General Fund Revenues FY2023 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2025-10/Table3_2024.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2024	14816.5	6420.5	4614.1	31094	By source: DOR Tax Statistics 2025 Table 3 WA State General Fund Revenues FY2024 (GAAP; from OFM CAFR) https://dor.wa.gov/sites/default/files/2026-03/Table3_2025.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf
2025	15071.1	6469.2	4695.7	32299	By source: ERFC Sep 2026 Forecast pub Table 3.9 FY2025 (CASH; DOR FY2025 Table 3 not yet published) https://erfc.wa.gov/sites/default/files/2026-10/sep26pub.pdf | ERFC total: ERFC Sep 2026 Revenue Review p.28 GF-S current definition (cash) https://erfc.wa.gov/sites/default/files/2026-09/rev20260925.pdf

6 field definitions

Field	Type	Meaning	Units	Value type
fiscalYear	integer	State fiscal year ending June 30.	—	observed
retailSalesMillion	number	Retail sales tax to the general fund.	million US dollars (nominal)	observed
boMillion	number	Business and occupation tax to the general fund.	million US dollars (nominal)	observed
statePropertyMillion	number	State property tax levy to the general fund.	million US dollars (nominal)	observed
totalGfsMillion	number	Total general fund-state collections (ERFC, cash).	million US dollars (nominal)	observed
source	string	Document and URL for each row's values.	—	observed

Supporting files

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

• volatility.js Transformation manifest · text/javascript · 8.3 KB (8,496 bytes)

  Node.js script that computes the back-cast, crash scenarios and volatility statistics from the two curated tables. Run: node volatility.js in a folder holding both CSVs.

• build_datasets.js Transformation manifest · text/javascript · 49.4 KB (50,561 bytes)

  Node.js script holding every typed input value and computing the CSV tables and saved analyses for this dataset. Run: node build_datasets.js.

• dataset-parts-irs.json Documentation · application/json · 40.9 KB (41,911 bytes)

  The dataset's limitations, sources, tables, events, saved analyses and forecasts as JSON, as stored in this version.

Sources

1. IRS Statistics of Income, Historic Table 2: Individual income and tax data by state and size of adjusted gross income (Washington files, 1997-2023) Washington returns, AGI, wages, net capital gain, partnership/S-corporation and business income by AGI class; the $1M-or-more class for 1997-2001 and 2010-2023, $200,000-or-more for 2002-2009. Each row's file is in the sourceFile column.

   Retrieved October 21, 2026. Public domain (U.S. government work). Public domain; values restated, files linked.

   Reliability: Government. Compiled by the IRS from individual income tax returns. The 1997-2001 state files are unedited counts of returns processed in each calendar year; later files are tax-year tabulations with counts rounded to the nearest 10 from 2015.

2. IRS Statistics of Income, Table 1.4: All returns, sources of income, by size of adjusted gross income (U.S., 1998-2023) U.S. returns, AGI, wages, net capital gain and pass-through income for AGI of $1M or more, used to show the 2002-2009 years for which no Washington $1M class exists.

   Retrieved October 21, 2026. Public domain (U.S. government work). Public domain; values restated, files linked.

   Reliability: Government. National sample-based estimates from the IRS individual complete report. Net capital gain and pass-through are FactHub sums of the gain and loss columns, matching the Historic Table 2 U.S. totals within about 1% in 2010-2023.

3. Washington Department of Revenue, Tax Statistics, Table 3: Washington State General Fund Revenues (fiscal years 1998-2024) Retail sales, business and occupation and state property tax revenue to the general fund by fiscal year (GAAP basis, from the state's annual financial report). Each year's file is in the source column.

   Retrieved October 21, 2026. Public record of a Washington state agency. Figures restated with attribution; files linked.

   Reliability: Government. DOR's annual statistical report restating general fund revenue from the state's audited financial statements. FY2002 and FY2025 come from ERFC cash tables because DOR's tables for those years were not available.

4. Washington Economic and Revenue Forecast Council, Revenue Review, September 25, 2026 Total general fund-state collections by fiscal year, FY2005-FY2025 (current definition, cash), and the September 2026 forecast of the individual income tax used as a baseline in the crash scenarios.

   Retrieved October 21, 2026. Public record of a Washington state agency. Figures restated with attribution; the PDF is linked, not hosted.

   Reliability: Government. ERFC is the state's official, bipartisan revenue forecasting body. Its forecast is the basis for the budget; it published no separate risk analysis of the new income tax.

5. Washington Economic and Revenue Forecast Council, Economic and Revenue Forecast, June 2010 (Table 3.15) Total general fund-state collections (GF-S plus related fund, cash) for fiscal years 1998-2004.

   Retrieved October 21, 2026. Public record of a Washington state agency. Figures restated with attribution; archived copy linked.

   Reliability: Government. ERFC historical table under the definition used in 2010; it differs from the current definition, so FY1998-2004 totals are not spliced to FY2005 onward for year-over-year change.

6. OFM Fiscal Note Package 77653, ESSB 6346 (2026), tax on income over $1 million The Department of Revenue's estimate of the income tax (FY2030 $3.732B gross), used as the second baseline in the crash scenarios.

   Retrieved October 21, 2026. Public record of a Washington state agency. Figures restated with attribution; the PDF is linked, not hosted.

   Reliability: Government. Official fiscal note for the enacted bill. It is a static estimate: it states that affected taxpayers do not reduce taxable income.

Limitations and reproducibility

Reproducible: The curated tables hold values read from IRS, DOR and ERFC files named in each row. volatility.js recomputes the back-cast, crash scenarios and volatility statistics; build_datasets.js assembles the saved analyses.

• IRS publishes no Washington $1M+ class for 2002-2009; those rows give the $200,000-or-more class, and U.S. $1M+ data stands in for the shape of the 2001-02 and 2007-09 downturns.
• The 1997-2001 Washington IRS files are a different product (returns processed in a calendar year, unedited) from the 2010+ tax-year tables.
• Returns are not households, and the $1M class is in nominal dollars.
• The back-cast and crash scenarios are FactHub illustrations, not forecasts, and ignore behavioral responses, compliance and the law's capital-gains credit except as noted.
• Revenue by source mixes DOR GAAP figures with ERFC cash figures for two years, and total general fund revenue changes ERFC definition at FY2005.