One point that has caused confusion in discussions around Washington’s proposed “millionaire tax” (SB 6346) is how the income threshold works for married couples.
Under the proposal, the $1 million exemption applies per household, not per individual【633979745574161†L56-L60】.
For married couples, the law explicitly limits the combined standard deduction to $1 million total (not $2 million)【633979745574161†L227-L230】. In other words, spouses share the same $1 million tax‑free amount – they do not each get a separate $1 million deduction.
This means a married couple living together in Washington would begin paying the tax once their combined income exceeds $1 million, not $2 million. Income above that amount would be subject to the proposed tax rate【633979745574161†L56-L60】.
This structure differs from many federal tax provisions that scale benefits for joint filers and is an important detail for high‑earning couples evaluating the potential impact of the proposal. As with many aspects of the bill, this feature underscores that the tax is designed to apply at the household level, not the individual level.
Sources: Washington State Standard【633979745574161†L56-L60】【633979745574161†L227-L230】.
