Floor amendments to ESSB 6346 and their recorded votes

What this dataset measures

Built to show, from official records, which kinds of income and households ESSB 6346 reaches beyond people who earn $1 million a year in wages: married couples sharing one deduction, retirees and heirs with one-time distributions, households whose capital gains push wages over the line, and future households as the threshold loses value. The amendment votes record which of these the Legislature considered and rejected.

Geography

Washington, United States

Unit of observation

Varies by table: federal individual income tax returns by AGI class and year; floor amendments; illustrative households; tax years

Update cadence

Irregular; update when IRS releases tax year 2023 state data or the law changes

Curator

FactHub Research Team

Curated data tables

Floor amendments to ESSB 6346 and their recorded votes

Selected House and Senate floor amendments on the deduction for couples, one-time income, retirement income, farms, pass-through income, charity and a referendum requirement.

Unit of observation: Floor amendment

amendment_votes.csv text/csv · 3.1 KB (3,155 bytes)

All 13 rows 10 columns Download the file

All 13 rows

amendment	floorNumber	chamber	sponsor	voteDate	rollCallSequence	yeas votes	nays votes	result	officialEffect
6346-S.E AMH WALE TAYT 601	2596	House	Rep. Walen	2026-03-09	50	47	49	Not adopted	Applies the $1,000,000 standard deduction to the individual, not the household, resulting in a combined standard deduction of $2,000,000 for state registered domestic partners and persons who are married.
6346-S.E AMH REEV TAYT 572	2604	House	Rep. Reeves	2026-03-09	51	47	49	Not adopted	Increases the total combined standard deduction for state registered domestic partners and married persons to $1,500,000.
6346-S.E AMH MARS HARA 481	2543	House	Rep. Marshall	2026-03-09	48	44	52	Not adopted	Applies the $1,000,000 standard deduction to the individual, not the household, resulting in a combined standard deduction of $2,000,000 for persons filing jointly. Adds intent language that the legislature will not ever lower the standard deduction amount to anything below $100,000.
6346-S AMS WARN S5217.1	693	Senate	Sen. Warnick	2026-02-16	6	20	29	Not adopted	Increases the standard deduction to $2 million for joint filers.
6346-S.E AMH KLIC REIN 502	2555	House	Rep. Klicker	2026-03-09	28	43	51	Not adopted	Modifies the definition of "Washington taxable income" to be based on a five-year average of such income .
6346-S.E AMH STOK TAYT 587	2587	House	Rep. Stokesbary	2026-03-09	27	40	53	Not adopted	Excludes non-cash value of qualified equity compensation received by an individual from a qualified employer.
6346-S.E AMH DENT TAYT 583	2583	House	Rep. Dent	2026-03-09	26	43	50	Not adopted	Provides a deduction from a taxpayer's Washington base income for the proceeds of the sale of the business assets of a retiring farmer. Provides a deduction from a taxpayer's Washington taxable income for gains from the sale or exchange of Section 1250 property that is used primarily for agricultural purposes. Provides that any gains deferred under Section 1031 for federal purposes will also be deferred for Washington income taxes.
6346-S.E AMH REEV TAYT 575	2602	House	Rep. Reeves	2026-03-09	53	46	50	Not adopted	Provides a deduction from a taxpayer's Washington base income for gains attributable from the sale of certain depreciable personal property by an agricultural producer.
6346-S.E AMH JACO TAYT 588	2588	House	Rep. Jacobsen	2026-03-09	41	47	49	Not adopted	Exempts income earned through a pass-through entity from income tax.
6346-S.E AMH GRIF HARA 467	2566	House	Rep. Griffey	2026-03-09	85	44	52	Not adopted	Excludes public pensions from being included as income for the purposes of the income tax.
6346-S.E AMH BARN MORI 404	2545	House	Rep. Barnard	2026-03-09	45	44	52	Not adopted	Allows a taxpayer to claim a charitable deduction equal to the amount claimed for federal income tax purposes.
6346-S.E AMH DUFA HARA 474	2573	House	Rep. Dufault	2026-03-09	49	45	51	Not adopted	Requires a referendum if any reduction to the standard deduction amount is made.
6346-S.E AMH RULE TAYT 602	2615	House	Rep. Rule	2026-03-09	76	57	36	Adopted	Clarifies that the exemption to Initiative 2111 for the state income tax is only effective so long it only applies to millionaires.

10 field definitions

Field	Type	Meaning	Units	Value type
amendment	string	Amendment document name	—	observed
floorNumber	string	Floor amendment number used in the roll call motion	—	observed
chamber	string	House or Senate	—	observed
sponsor	string	Sponsoring legislator	—	observed
voteDate	date	Date of the roll call	—	observed
rollCallSequence	integer	Roll call sequence number in the Legislature's record	—	observed
yeas	integer	Yea votes	votes	observed
nays	integer	Nay votes	votes	observed
result	string	Adopted or Not adopted	—	observed
officialEffect	string	The amendment's EFFECT statement, verbatim	—	observed

Supporting files

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

• build_reach.js Transformation manifest · text/javascript · 13.7 KB (14,012 bytes)

  Node.js script that builds every table and result from the IRS files, the roll-call XML and the threshold projection.

Derived from

This dataset uses data from these FactHub dataset versions.

• Washington millionaires tax: who files over $1 million, how the threshold holds up, and how volatile the base is Version 2

Sources

1. Internal Revenue Service, Statistics of Income Primary data: Washington returns by AGI class (files 19in55cmcsv.csv to 22in55cmcsv.csv, e.g. https://www.irs.gov/pub/irs-soi/22in55cmcsv.csv)

   Retrieved October 21, 2026. Public domain (U.S. government work). Unrestricted

   Reliability: Government. Compiled by the IRS from filed individual income tax returns; state tables are published annually with a lag of about three years. Counts are rounded and amounts are in thousands of dollars.

2. Washington State Legislature web services Primary data: recorded floor votes on ESSB 6346 and its amendments

   Retrieved October 21, 2026. Public record of the Washington State Legislature. Public record

   Reliability: Government. The Legislature's official roll-call record, served as XML. Each record gives the motion (floor amendment number and sponsor), date and yea/nay counts.

3. Washington State Legislature Primary record: amendment list, floor numbers, outcomes, and each amendment's official EFFECT statement (texts at lawfilesext.leg.wa.gov/biennium/2025-26/Htm/Amendments/)

   Retrieved October 21, 2026. Public record of the Washington State Legislature. Public record

   Reliability: Government. Official bill page. EFFECT statements are written by nonpartisan legislative staff for each amendment.

4. Washington State Legislature Primary law used for the household calculations (Secs. 201, 205, 301, 302, 314, 316)

   Retrieved October 21, 2026. Public record of the Washington State Legislature. Public record

   Reliability: Government. Enacted session law, chapter 238, Laws of 2026. The Department of Revenue had issued no rules interpreting it as of October 21, 2026.

5. Washington State Legislature Capital gains tax rates, exemptions and deductions used in the household calculations (RCW 82.87.040, .050, .060)

   Retrieved October 21, 2026. Public record of the Washington State Legislature. Public record

   Reliability: Government. Codified statute. RCW 82.87.050 exempts all real estate and retirement-account assets from the capital gains tax.

6. Washington State Standard (via The Inlander) The Department of Revenue's estimate of 25,000 paying households, the starting point of the projection

   Retrieved October 15, 2026. News report; facts only used. Not redistributed; linked

   Reliability: News report. Nonprofit news outlet reporting the Department of Revenue's July 2026 revision of its payer estimate.

Limitations and reproducibility

Reproducible: build_reach.js regenerates every table from the public IRS SOI state files (19-22in55cmcsv.csv), the Washington Legislature's roll-call web service for ESSB 6346, and the threshold projection in FactHub dataset wa-millionaires-tax-reach (versions 1 and 2 hold the same projection). The household examples are deterministic arithmetic from the statute text.

• IRS figures count federal returns, not households, and federal AGI includes long-term capital gains that ESSB 6346 mostly removes from its base, so returns over $1 million of AGI are not the same group as payers of the tax.
• Tax year 2022 is the latest IRS state release used; the tax starts in tax year 2028.
• Return counts for an income type include any return reporting that item, however small; the IRS rounds state counts to the nearest 10.
• The household examples are illustrations of the statute as written, not estimates of how many such households exist. They hold the capital gains standard deduction at its 2025 value of $278,000 and assume no other deductions or credits.
• The payer projection holds real incomes and population constant and uses a Pareto approximation of the income distribution near $1 million, so it isolates the effect of the indexing rule; it is not a forecast. Real income growth would add payers under either indexing rule.
• No public data separates two-earner couples by each spouse's income, so the dataset cannot count couples who pay only because they share one deduction.