# Washington Legislature tax and fee changes, 2017–2026 sessions: methodology

## What this dataset is

An itemized list of state tax and fee changes enacted by the Washington State Legislature in the 2017 through 2026 regular and special sessions. Each row is one individual change (for example, "gas tax raised 6 cents per gallon"), not one bill. A single bill can contain many rows.

Two tables:

- `increases.csv`: tax and fee increases (230 rows).
- `cuts.csv`: tax and fee cuts, exemptions, credits and rollbacks (111 rows).

## What counts as an increase

A row is an increase if it does one of the following:

- creates a new tax or new payroll premium;
- raises a tax rate or adds a surcharge;
- expands a tax base or removes or narrows an exemption, deduction, credit or preferential rate;
- creates a new fee or raises an existing fee;
- gives local governments new authority to levy a tax (recorded as `local authority`).

Each row is classified with `change_type`:
`new tax`, `rate increase`, `base expansion / exemption removed`, `payroll premium`, `new fee`, `fee increase`, `local authority`, or `cut`.

## Debatable rows

`debatable = yes` marks rows a fair critic could argue are not a tax increase. The reason is given in `debatable_reason_or_notes`. Typical reasons:

- local-option authority that local voters or councils must still adopt;
- enforcing collection of tax already owed (2019 remote-seller / Wayfair changes);
- changes requested by the affected business (2020 Boeing preferential rate);
- regulatory programs (cap-and-invest, clean fuels);
- optional new licenses or endorsements;
- extensions of an existing surcharge rather than a new one;
- changes inside bills that cut taxes on net.

The paid family and medical leave premium (2017) and the WA Cares premium (2019) are counted as increases (not debatable) because they are mandatory deductions from wages; supporters describe them as insurance premiums, which is noted on those rows.

"Clear increases" = increases with `debatable = no`.

## Who pays

`who_pays_group` is an editorial grouping of `who_pays_detail` into about a dozen groups (drivers / vehicle owners, homeowners / property buyers, consumers, workers (payroll), high earners / wealthy, large businesses, small businesses, specific industries, licensed trades / regulated, outdoor recreation, out-of-state buyers / sellers, local option, other). It records who pays the tax or fee directly. `likely_passed_on_to` records, where a source or ordinary economics suggests it, who may ultimately bear the cost. Incidence is not measured.

## Cuts packaged with increases

In `cuts.csv`:

- `packaged_with_increase` is `Yes – same bill` when the cut is in the same bill as at least one increase; `Linked – separate bill` when it rolls back or completes an earlier increase enacted in a separate bill; otherwise `No`.
- `relationship` adds detail: `Same bill`, `Rolls back an earlier increase`, `Part of an earlier deal (separate bill)`, `Contingent on the income tax surviving` (2026 SB 6346 rows whose effect depends on the millionaires' income tax surviving the pending court challenge and the I-645 repeal vote).
- `related_increase_ids` lists the `id` values in `increases.csv` the cut is tied to.

## Status

`status` is as of October 11, 2026: `in effect`, `pending`, `pending (court/ballot)`, `partly rolled back`, `rolled back 2026`, `repealed`, `expired`, `struck down`. Several 2025 increases were partly or fully rolled back in 2026; those rows remain in the increases table with their status shown.

## Revenue estimates

`revenue_estimate_as_stated` is copied as written from the cited source (fiscal note, DOR summary, advisory-vote ballot text, or other). Periods differ (fiscal year, biennium, 10 years), so these values are not comparable and must not be summed. Many fee rows have no estimate (empty).

## Sources and process

Research was done on October 11, 2026, session by session, using:

- Washington Department of Revenue annual tax-legislation summaries, 2017–2026;
- legislative final bill reports, session laws and fiscal notes;
- 2017–2022 statewide advisory-vote ballot text (each advisory vote named the tax bill and its 10-year cost);
- the Legislative Evaluation & Accountability Program revenue summary for 2025 ESSB 5801;
- Washington Research Council posts and law-firm tax alerts for detail;
- the Washington House Republican Caucus list "Tax increases passed by Democrats" (2017–2026), used only as a starting checklist and verified against the sources above.

Each row's `source_url` is the main source for that row. `confidence` is `high` when an official source states the change directly, `medium` when it relies on secondary sources or inference, `low` when support is thin.

Corrections made relative to the House Republican list include: SB 6182 (2026) is not a cannabis fee bill; the 2022 fuel export tax was dropped from the final Move Ahead WA bill; SB 5313 (school levy lid) passed in 2019, not 2020; HB 1324 (2019) extended an existing timber surcharge rather than creating one. A reported 2025 repeal of food-processor B&O preferences was excluded because the enacted SB 5794 text keeps them.

## Limitations

- Small agency-set fees (for example ferry fares set by commission, fees set by rule) are not included; some minor licensing-fee bills may be missing. Counts are therefore a floor.
- The unit is an "individual change", which requires judgment about when one bill contains one change or several. A single rate schedule is one row; distinct taxes, fees, surcharges or newly taxed service categories are separate rows.
- Some sources were read through text extraction rather than the original file.
- Classifications in `debatable`, `who_pays_group` and `relationship` are editorial.