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Washington State Tax Structure Study

INTRODUCTION

The Washington State Legislature passed legislation in the 2001 Session requiring an examination of the current tax system and development of tax alternatives. Engrossed Substitute Senate Bill (ESSB) 6153 (Section 138) created the Washington State Tax Structure Study Committee and directed the Committee to determine how well the current tax system functions and how it might be changed to better serve the citizens of the state.  The Committee examined the elasticity, equity, and adequacy of the state's existing tax system and developed multiple alternatives designed to increase harmony between tax systems of this state and its border states; encourage commerce and business creation; and encourage home ownership.