Washington’s Initiative 645: Will Voters Repeal the 9.9% High-Income Tax?

Initiative 645: Washington’s Vote on a 9.9% Income Tax

Washington voters are set to decide the fate of a new 9.9% tax on income exceeding one million dollars. Initiative 645 (I-645) is a ballot measure that aims to repeal this tax before it officially begins. The vote, scheduled for November 3, 2026, will determine whether this high-income tax, slated to start on January 1, 2028, will ever be implemented.

The initiative is backed by prominent figures, including DocuSign founder Jason Lemkin, who are urging voters to approve I-645. This measure not only targets the specific 9.9% tax on income over $1,000,000 but also seeks to prevent state and local governments from enacting similar income-based taxes in the future. While the repeal focuses on this new levy, Washington’s existing capital gains excise tax would remain in place. The outcome of this vote will have significant implications for the state’s tax structure and its approach to funding public services.

Understanding Initiative 645

Initiative 645 is a direct challenge to Washington’s recently passed high-income tax. This tax, signed into law in March 2026, applies a 9.9% rate to annual individual income exceeding $1,000,000. However, the tax is not scheduled to take effect until January 1, 2028, with the first payments due the following year.

The initiative’s scope extends beyond just repealing the current tax. It proposes a broader prohibition, preventing state and local governments from imposing any taxes on individual income or using individual income as a basis for other taxes. The measure defines “income” broadly as any financial gain from capital, labor, property, or other sources, and an “individual” as a natural person for tax purposes.

Key Details of the Proposed Tax and Repeal

Feature	Detail
Election Date	November 3, 2026
Scheduled Tax Start	January 1, 2028
Tax Rate	9.9%
Income Threshold	Annual individual income over $1,000,000
Projected First-Year Collections	Approximately $2.7 billion
Projected 2029 Collections	Approximately $3.1 billion
Initiative Goal	Repeal the 9.9% high-income tax and prohibit future income taxes
Capital Gains Tax	Remains in effect

The Washington Department of Revenue estimates that the high-income tax could generate around $2.7 billion in its first year, with collections potentially reaching $3.1 billion by 2029. Initiative 645 aims to block these projected revenues and prevent similar taxes from being introduced in the future.

The Campaign for and Against I-645

The movement to repeal the income tax, operating under the banner “Vote Yes Repeal the Income Tax,” was launched in July 2026. This effort is largely supported by “Let’s Go Washington,” an organization founded by Redmond hedge fund manager Brian Heywood. The campaign has been actively gathering signatures, reportedly collecting over 511,000 to qualify I-645 for the ballot. Supporters emphasize that Washington has historically operated without a broad individual income tax and view I-645 as a defense of this long-standing tax structure.

On the other side, opponents of the initiative, including the Washington State PTA and WSNA, argue that repealing the tax would jeopardize funding for essential public services. They point to the fact that the ballot disclosure, which survived a legal challenge, warns that approval of I-645 would decrease funding for public K-12 education, higher education, and human services, particularly healthcare. Opponents also suggest that the measure is being pushed by wealthy individuals and that its broad prohibition on income taxes could hinder future legislative efforts to fund public programs.

Ballot Disclosure and Legal Challenges

A critical element of the upcoming vote is the ballot disclosure, which informs voters about the potential consequences of approving Initiative 645. The language, drafted by Attorney General Nick Brown’s office, states that the measure “would decrease funding for public K-12 education, higher education (including universities and community colleges), and human services (primarily healthcare).” This disclosure survived a legal challenge brought by Arthur West, who sought to prevent its use on ballots. State Supreme Court Commissioner Michael Johnston denied a preliminary injunction, and the State Supreme Court’s deadlock on an emergency injunction request left the disclosure in place.

The debate surrounding the disclosure highlights the core conflict: proponents of I-645 focus on preserving Washington’s tax tradition and rejecting a new income tax before it starts, while opponents emphasize the potential loss of revenue for vital state programs and the restriction of future tax policy options. The measure’s language is designed to prevent not only the current high-income tax but also any future taxes that are based on or measured by an individual’s income.

The Vote’s Impact on Washington’s Tax Future

The election on November 3, 2026, will be a pivotal moment for Washington’s fiscal landscape. Voters will decide whether to allow the 9.9% high-income tax to take effect as scheduled on January 1, 2028, or to repeal it through Initiative 645. If I-645 is rejected, the tax will proceed, and payments will be due starting in 2029.

The initiative’s broader implications mean that a “yes” vote could significantly limit the state’s ability to implement income-based taxation in the future, regardless of the specific tax rate or income threshold. Conversely, a “no” vote would allow the current high-income tax to proceed and keep the door open for future legislative decisions on income taxation. The outcome will shape how Washington funds its public services and defines its tax policies for years to come.

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