How Washington's New 9.9% Income Tax Applies to Stock Options and RSUs
ISOs, NQSOs, RSUs, and restricted stock each interact differently with Washington's new 9.9% income tax. Here's what changes in 2028 — and what you can do before then.
Joe Wallin
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Washington’s 9.9% Income Tax: Are Real Estate Gains Subject to the Tax?
Short answer: no — gains from the sale of real property are excluded from Washington’s 9.9% income tax under ESSB 6346, but classification questions can get complicated fast.
Does QSBS Avoid Washington’s New 9.9% Income Tax? (Yes — For Now)
Under ESSB 6346, Section 1202 QSBS gains should stay outside Washington’s new 9.9% income tax (for now). Here’s why, the audit risk, and what would have to change.
QSBS Stacking: How to Multiply the $15M Exclusion with Trusts and Family Gifts
The $15 million QSBS exclusion under Section 1202 isn't a hard ceiling. By gifting shares to trusts and family members before a sale, founders can multiply the exclusion. Here's how stacking works.
83(b) Election: The Complete Guide (Deadline, Form & Tax Treatment)
What is an 83(b) election, who should file, and how do you file IRS Form 15620 (including the new e-filing option)? Includes deadline rules, ISO/NSO early exercise, QSBS, and Washington state tax implications.
Oregon SB 1507: QSBS Gains Are Now Fully Taxable at the State Level (2026)
Oregon SB 1507 decouples the state from the federal QSBS exclusion under Section 1202. Oregon residents who sell qualified small business stock on or after January 1, 2026 may owe full state income tax on gains excluded federally.
Structure Determines Your Tax Outcome: Washington State Tax Planning for Founders, Investors, and High Earners
Your tax outcome in Washington depends on how you structure your equity, entity, and exit. This post walks through the planning levers founders, investors, and high earners can pull before 2028.
Acquiring a Startup? The SEC's New Rule 701 Guidance Creates a Hidden Equity Compliance Trap.
The SEC just clarified that when you acquire another company, their Rule 701 equity grants get stacked onto yours for purposes of the $10 million disclosure threshold. If you're a private company doing M&A, this is a diligence item you can't afford to miss.
Washington Just Banned Noncompetes. Here's What That Means for Your Business.
Governor Ferguson signed ESHB 1155 on March 23, 2026, banning virtually all noncompetes in Washington effective June 30, 2027—retroactively. The prior income threshold and garden leave framework are gone. Here’s what changed and what you must do.
Governor Ferguson Signs Estate Tax Rollback: 35% Applies Through June 30, 2026; 20% Returns July 1
Governor Ferguson signed SB 6347 rolling back Washington's estate tax from the temporary 35% top rate to the prior 20% rate. The 35% rate applies through June 30, 2026; 20% returns July 1.