Abell, Walsh say Legislature ignored constitutional warning in passing income tax (includes video)

‘This income tax scheme ignores longstanding Supreme Court precedent and dares the courts to rewrite the constitution,’ says Abell and Walsh

Reps. Hunter Abell, R-Inchelium, and Jim Walsh, R-Aberdeen, say legislation passed last night, following a historical 24-hour floor debate, creates a Washington state income tax that directly conflicts with long-standing Washington Supreme Court precedent and raises serious constitutional concerns.

Senate Bill 6346 imposes a 9.9% income tax on income above a $1 million threshold. Abell and Walsh argue the policy contradicts the Washington Supreme Court’s landmark decision in Culliton v. Chase (1933), which held that income is property under the state constitution and therefore subject to the constitutional requirement that property taxes be uniform.

“For nearly a century, the law in Washington has been clear,” said Abell, a constitutional attorney by trade. “In Culliton v. Chase, the Washington Supreme Court ruled that income is property. Because the constitution requires property to be taxed uniformly, a graduated income tax violates that requirement. That precedent has never been overturned.”

The Culliton decision struck down Washington’s first attempt to impose a graduated income tax and has served as the primary constitutional barrier to income taxes in Washington ever since.

During the marathon floor debate on Senate Bill 6346, Abell and Walsh introduced Amendment 2578. The amendment would have replaced the bill’s intent section with language drawn directly from the Culliton decision.

“The amendment was simple,” said Walsh. “If the Legislature was going to knowingly pass a law that conflicts with the state constitution, it should at least acknowledge the controlling court decision that says so.”

The amendment was rejected.

Abell said the refusal to incorporate or even recognize the Culliton precedent demonstrates that lawmakers were willing to move forward despite clear constitutional warnings.

“The Legislature has a duty to uphold the constitution,” said Abell. “Passing a law that contradicts nearly a century of Supreme Court precedent while hoping the courts will change their minds later is not responsible lawmaking.”

Walsh said the legislation appears designed to provoke a legal challenge.

“The majority knows exactly what the Culliton decision says,” said Walsh. “They passed this bill anyway. That tells you this income tax scheme is not about sound policy. It is about forcing a legal confrontation in hopes the courts will rewrite the constitution for them.”

The debate over the bill also highlighted broader concerns about the structure of the tax itself.

“The way the legislation is written, it establishes an income tax on everyone but currently includes a $1 million exemption,” said Abell. “Lowering that exemption in the future would require nothing more than another vote of the Legislature.”

Walsh said that reality underscores why the constitutional issue is so important.

“The people of Washington adopted a constitution that protects them from exactly this type of tax structure,” said Walsh. “If politicians want to change that system, the honest path is a constitutional amendment and a vote of the people. If a state income tax is so popular with the people, as Democrats continued to argue on the House floor, then let the people decide. What are they afraid of?”

Both lawmakers said the extended floor debate and numerous amendments offered by House Republicans demonstrated that significant legal and policy concerns remain unresolved.

“The record from this debate makes one thing clear,” said Abell. “Lawmakers were fully aware of the Culliton precedent and the constitutional problems surrounding this tax. Those issues cannot simply be ignored.”

Walsh agreed.

“The constitution still matters,” said Walsh. “And ultimately the courts will decide whether Olympia is allowed to ignore it.”

Senate Bill 6346 passed the House with no Republican support.

The 2026 legislative session is scheduled to end March 12.

Walsh and Abell released the video below for further explanation. The video includes clips of floor debate on SB 6346, which can also be found here.

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Washington State House Republican Communications
houserepublicans.wa.gov