H-3332.2
HOUSE BILL 2725
State of Washington | 69th Legislature | 2026 Regular Session |
ByRepresentatives Springer, Fitzgibbon, Duerr, Lekanoff, Gregerson, and Zahn
Read first time 02/04/26.Referred to Committee on Finance.
AN ACT Relating to undoing the recent changes to the estate tax; and amending RCW
83.100.040.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW
83.100.040 and 2025 c 421 s 202 are each amended to read as follows:
(1) A tax in an amount computed as provided in this section is imposed on every transfer of property located in Washington. For the purposes of this section, any intangible property owned by a resident is located in Washington.
(2)(a)(i) For estates of decedents dying before July 1, 2025, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table:
If Washington Taxable | The amount of Tax Equals | Of Washington Taxable Estate Value Greater than |
Estate is at least | But Less Than | Initial Tax Amount | Plus Tax Rate % |
$0 | $1,000,000 | $0 | 10.00% | $0 |
$1,000,000 | $2,000,000 | $100,000 | 14.00% | $1,000,000 |
$2,000,000 | $3,000,000 | $240,000 | 15.00% | $2,000,000 |
$3,000,000 | $4,000,000 | $390,000 | 16.00% | $3,000,000 |
$4,000,000 | $6,000,000 | $550,000 | 18.00% | $4,000,000 |
$6,000,000 | $7,000,000 | $910,000 | 19.00% | $6,000,000 |
$7,000,000 | $9,000,000 | $1,100,000 | 19.50% | $7,000,000 |
$9,000,000 | | $1,490,000 | 20.00% | $9,000,000 |
(ii) For estates of decedents dying on or after July 1, 2025, but before April 1, 2026, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table:
If Washington Taxable | The amount of Tax Equals | Of Washington Taxable Estate Value Greater than |
Estate is at least | But Less Than | Initial Tax Amount | Plus Tax Rate % |
$0 | $1,000,000 | $0 | 10.00% | $0 |
$1,000,000 | $2,000,000 | $100,000 | 15.00% | $1,000,000 |
$2,000,000 | $3,000,000 | $250,000 | 17.00% | $2,000,000 |
$3,000,000 | $4,000,000 | $420,000 | 19.00% | $3,000,000 |
$4,000,000 | $6,000,000 | $610,000 | 23.00% | $4,000,000 |
$6,000,000 | $7,000,000 | $1,070,000 | 26.00% | $6,000,000 |
$7,000,000 | $9,000,000 | $1,330,000 | 30.00% | $7,000,000 |
$9,000,000 | | $1,930,000 | 35.00% | $9,000,000 |
(iii) For estates of decedents dying on or after April 1, 2026, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table:
If Washington Taxable | The amount of Tax Equals | Of Washington Taxable Estate Value Greater than |
Estate is at least | But Less Than | Initial Tax Amount | Plus Tax Rate % |
$0 | $1,000,000 | $0 | 10.00% | $0 |
$1,000,000 | $2,000,000 | $100,000 | 14.00% | $1,000,000 |
$2,000,000 | $3,000,000 | $240,000 | 15.00% | $2,000,000 |
$3,000,000 | $4,000,000 | $390,000 | 16.00% | $3,000,000 |
$4,000,000 | $6,000,000 | $550,000 | 18.00% | $4,000,000 |
$6,000,000 | $7,000,000 | $910,000 | 19.00% | $6,000,000 |
$7,000,000 | $9,000,000 | $1,100,000 | 19.50% | $7,000,000 |
$9,000,000 | | $1,490,000 | 20.00% | $9,000,000 |
(b) If any property in the decedent's estate is located outside of Washington, the amount of tax is the amount determined in (a) of this subsection multiplied by a fraction. The numerator of the fraction is the value of the property located in Washington. The denominator of the fraction is the value of the decedent's gross estate. Property qualifying for a deduction under RCW
83.100.046 must be excluded from the numerator and denominator of the fraction.
(3) The tax imposed under this section is a stand-alone estate tax that incorporates only those provisions of the internal revenue code as amended or renumbered as of January 1, 2005, that do not conflict with the provisions of this chapter. The tax imposed under this chapter is independent of any federal estate tax obligation and is not affected by termination of the federal estate tax.
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