Washington’s Proposed Statewide Payroll Tax: What Employers Need to Know (December 2025)
As Washington’s Legislature gears up for the 2026 session, a new statewide payroll tax has emerged as one of the most controversial revenue proposals.
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Washington’s Proposed Statewide Wage Tax: What You Need to Know
Lawmakers in Olympia are pushing a new statewide payroll tax modeled after Seattle’s JumpStart tax. The proposal would hit large employers—those more than $7M in payroll in the prior calendar year.
Top Startup Law Updates for 2025: QSBS and 83(b) Changes
2025 has already brought several noteworthy changes to U.S. tax and corporate law that will affect tech founders, early‑stage employees and investors.
Can You Exercise a Stock Option With a Nonrecourse Note and Start Your QSBS Holding Period?
Can You Exercise a Stock Option With a Nonrecourse Note and Start Your QSBS Holding Period?
Golden Parachute Taxes: A Hidden Trap for Founders
By Joe Wallin What this post covers: Section 280G ("golden parachute") taxes are triggered when compensation connected to a change of control (cash, accelerated vesting, retention bonuses) exceeds...
Washington’s Capital Gains Tax and QSBS: Why Excluded Gain Isn’t Taxed
Washington’s capital gains tax applies only to long-term capital gain recognized for federal purposes.
Don’t Accidentally Disqualify Your QSBS by “Resetting” It
Don’t Accidentally Disqualify Your QSBS by “Resetting” It Congress is considering the One Big Beautiful Bill Act (OBBBA), which would expand the QSBS exclusion but only for stock issued after July 4...
Does Washington’s Capital Gains Tax Apply to QSBS Gains?
Many Washington founders are surprised by how the state’s new capital gains tax interacts with the federal Qualified Small Business Stock (QSBS) exclusion under Section 1202.
Seattle’s New B&O Tax: How Higher Rates Are Designed to Work
Seattle voters approved Proposition 2 on 4 November 2025, ushering in a major overhaul of the city’s business and occupation (B&O) tax.
What You Need to Know About Seattle’s Payroll Expense Tax in 2025
Seattle’s payroll expense tax—often called the JumpStart Tax—continues to be a major cost factor for employers with a significant presence in the city.