This page tracks the legal and electoral status of Initiative 645 — the measure on Washington's November 3, 2026 ballot to repeal the state's 9.9% income tax on household income above $1 million (ESSB 6346) — and the litigation surrounding both the initiative and the underlying tax. It is updated as events occur, with each entry dated. Last updated: August 13, 2026.
Current Status (as of August 13, 2026)
The measure: Initiative 645 is certified for the November 3, 2026 general election ballot (Secretary of State certification July 15, 2026). If approved, it would repeal the 9.9% income tax before its January 1, 2028 effective date and restore the general prohibition on individual income taxes, while preserving ESSB 6346's sweeteners (sales tax exemptions, the expanded small-business B&O exemption, and the Working Families Tax Credit expansion).
The ballot language litigation: On August 7, 2026, Thurston County Superior Court Judge Chris Lanese upheld the Attorney General's public investment impact disclosure (PIID) for the measure — the sentence appearing on ballots stating that the measure "would decrease funding for public K-12 education, higher education (including universities and community colleges), and human services (primarily healthcare)" — and denied a preliminary injunction. Challenger Arthur West has appealed directly to the Washington Supreme Court. The practical clock: county election offices face an August 21 deadline to finalize November ballots, so any Supreme Court intervention must come fast. These are PIID challenges, not ballot title challenges — PIIDs are not part of the ballot title and are not subject to ballot title legal requirements (RCW 29A.72.027(7)). The ballot title and summary are not under challenge.
The constitutional litigation: The Citizen Action Defense Fund's constitutional challenge to ESSB 6346 itself remains pending in Klickitat County Superior Court. No ruling has issued and no injunction is in place. The January 1, 2028 effective date stands.
Planning posture: the tax remains law, effective January 1, 2028, unless voters repeal it or the courts strike it down — plan as though it arrives on schedule.
Timeline
March 30, 2026 — Governor signs ESSB 6346, enacting a 9.9% tax on household income above $1 million effective January 1, 2028, alongside a pass-through entity election, sales tax changes, and other provisions.
April 2026 — The Citizen Action Defense Fund (the McKenna-Talmadge action) files a constitutional challenge to ESSB 6346 in Klickitat County Superior Court.
May 4, 2026 — In Heywood v. Hobbs, No. 105220-1, the Washington Supreme Court holds unanimously (per curiam) that ESSB 6346 falls within the art. II, § 1 exception for laws "necessary for the support of the state government" and is not subject to referendum. The order decides referendum eligibility only — not the tax's constitutionality.
July 2, 2026 — Let's Go Washington submits 511,408 signatures for the repeal initiative, against a validity threshold of roughly 308,911.
July 15, 2026 — The Secretary of State certifies the measure as Initiative 645 for the November 3, 2026 ballot (3% random sample; 80%+ validity rate).
July 23, 2026 — The Attorney General files the public investment impact disclosure on the RCW 29A.72.027 statutory deadline. The same day, the Office of Financial Management posts its fiscal impact statement: an estimated $11.4 billion state revenue reduction over state fiscal years 2027–2031; initiative effective date December 3, 2026, prospective only; no local revenue impact.
July 27–28, 2026 — Two actions challenging the PIID are filed in Thurston County Superior Court: a sponsor action by Let's Go Washington contesting the disclosure as inaccurate and prejudicial (proposing substitute language stating the measure increases available general fund resources for 2026–27), and a separate action by Arthur West seeking an injunction barring the PIID from ballots and challenging the constitutionality of the disclosure statute itself.
August 7, 2026 — Judge Lanese, ruling from the bench, upholds the PIID: the challenger did not carry the burden of showing the disclosure statute unconstitutional, and the language was found appropriately neutral. Preliminary injunction denied. The sponsors' separate statutory appeal, set for hearing before Judge Skinder the same day, is canceled after the Lanese ruling resolves the disclosure's validity. In a related proceeding, Judge Anne Egeler approves edits to the initiative's explanatory statement for the online voters' guide and pamphlet.
On or about August 10, 2026 — West appeals the Lanese ruling directly to the Washington Supreme Court.
August 13, 2026 — The Center Square reports, based on public records, that Pacifica Law Group — counsel to initiative opponents — wrote to the Attorney General's Office in March and April urging that the ballot title and summary emphasize the fiscal impact of repeal, and that SEIU 775's treasurer later forwarded a Pacifica letter directly to the AG's chief of staff, who passed it to the Solicitor General. The AGO says its longstanding policy is to accept ballot title input from anyone; former Attorney General Rob McKenna calls the contacts "obviously highly irregular." Context: there is no formal comment process on ballot titles (RCW 29A.72.060), input letters from interested parties on both sides are common, and the five-day window to challenge the title or summary (RCW 29A.72.080) closed months ago. No litigation has resulted; the ballot title and summary remain unchallenged.
What's Next
August 21, 2026 — County election offices' deadline to finalize November ballots. Any Supreme Court action on the PIID appeal realistically must come before this date.
November 3, 2026 — General election. If Initiative 645 passes, it takes effect December 3, 2026, prospectively.
Any time — A ruling or injunction in the CADF constitutional challenge. A decision there may be appealed, and the constitutional question can ultimately reach the Washington Supreme Court regardless of the election outcome if the measure fails.
January 1, 2028 — The 9.9% income tax takes effect, absent repeal or judicial invalidation.
What Repeal Would — and Would Not — Do
Initiative 645 repeals the income tax; it does not touch Washington's capital gains excise tax under chapter 82.87 RCW, which survives either way. For a fuller analysis of the measure's text and what it sets up, see IP26-645 and the Capital Gains Tax.
One asymmetry deserves attention. Under ESSB 6346's null-and-void clause (chapter 238, § 1202), a final court invalidation of the income tax voids sections 1–1003 of the act — sweeping away the 2029 sales-tax relief along with the tax. Initiative 645's repeal list omits those relief provisions entirely, and initiative repeal does not trigger the clause. The result: repeal at the ballot preserves the 2029 sales-tax relief; invalidation in court destroys it. The two paths to the same headline — "the income tax is gone" — leave materially different law behind.
For what the tax means if it survives, start with the Washington income tax guide, the capital gains tax guide, and the domicile change checklist.
Update Log
August 12, 2026 — Page launched. Current through the West appeal to the Washington Supreme Court and the August 21 ballot-finalization deadline.
August 13, 2026 — Added The Center Square's report on ballot title input letters to the Attorney General's Office, with statutory context on the ballot title process.
This page is for informational purposes and does not constitute legal advice. Reporters and practitioners: this tracker is maintained by Joe Wallin, a corporate and tax attorney at Carney Badley Spellman in Seattle. For comment or background on Initiative 645, ESSB 6346, or Washington tax policy, see the press page.