Washington § 1.90.100 - Personal income tax prohibition.

Full text of Washington Revised Code of Washington § 1.90.100 — Personal income tax prohibition., with citation guidance and answers to common questions.

§ 1.90.100. Personal income tax prohibition.

(1) Neither the state nor any county, city, or other local jurisdiction in the state of Washington may tax any individual person on any form of personal income. For the purposes of this chapter, "income" has the same meaning as "gross income" in 26 U.S.C. Sec. 61.
(2) Subsection (1) of this section does not apply to the tax authorized in chapter 82A.04 RCW so long as the standard deduction is at least $1,000,000 for a household.
[ 2026 c 238 s 1201; 2024 c 5 s 1 (Initiative Measure No. 2111).]

Notes

Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 1.90.100

What does Revised Code of Washington § 1.90.100 cover?

Section 1.90.100 ("Personal income tax prohibition.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 1.90.100?

A common citation format is "Revised Code of Washington § 1.90.100" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 1.90.100 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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