Enacting an excise tax on large employers on the amount of payroll expenses above the social security wage threshold to fund programs and services to benefit Washingtonians.

 S-2307.4

SENATE BILL 5796

State of Washington

69th Legislature

2025 Regular Session

By Senators Saldaña, Robinson, Alvarado, Bateman, Frame, Hasegawa, Lovelett, Nobles, Pedersen, Ramos, and Trudeau

Read first time 03/21/25. Referred to Committee on Ways & Means.

AN ACT Relating to enacting an excise tax on large employers on the amount of payroll expenses above the social security wage threshold to fund public schools, health care, social services, and other programs and services to benefit Washingtonians; adding a new Title to the Revised Code of Washington to be codified as Title 50C RCW; creating a new section; and prescribing penalties.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. INTENT. (1) The legislature finds that, through the state's general fund, the state funds public schools, health care, and social services that help Washingtonians to succeed and thrive.

(2) These general fund dollars help the state meet its paramount duty to amply provide every child in the state with an education, including children who qualify for special education services, creating the opportunity for each child to succeed in school and achieve success in life.