Is an income tax constitutional?
Yes, the I-1600 income tax is constitutional. The Initiative imposes a 1% tax on adjusted gross income and exempts the first $15,000 from that tax. This complies with Washington State Constitution Art. 7, Sec. 1’s requirement that an income tax “be uniform” while permitting the exemption “of fifteen thousand ($15,000.00) dollars for each head of a family.”
I-1600’s income tax also complies with Washington State Constitution Art. 7, Sec. 2’s limitation of an annual tax of not more than “one percent of the true and fair value” of the income.
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