Concerning taxation of a long-term capital gain of a section 1202 small business stock.

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S-3888.1

SENATE BILL 6229

State of Washington

69th Legislature

2026 Regular Session

By Senator Frame

AN ACT Relating to taxation of a long-term capital gain of a section 1202 small business stock; amending RCW 82.87.020 ; and creating a new section.

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

Sec. 1. RCW 82.87.020 and 2025 c 409 s 4 are each amended to read as follows:

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.

(1) "Adjusted capital gain" means federal net long-term capital gain:

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PASSAGE PROBABILITY

13.7% Unlikely

Why this number

Stage base In Committee — base rate 41%, measured from WA's completed sessions
Momentum -5 27/100 from the pace of recorded action
Time since last action -22 234 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.