New brief: Washington’s Steady Move to an Economic Nexus Standard for Taxes
In a new policy brief, we look at Washington’s Steady Move to an Economic Nexus Standard for Taxes. Briefly: “Nexus” means a connection, and it is a determinant of jurisdiction in tax law. Federal law is unclear as to whether a state may tax businesses without a physical presence in the state. Washington has used […]
March 01 , 2017 - Emily Makings
New brief: Comparing the Education Funding Proposals
There are now four major education funding plans circulating: Gov. Inslee's proposal, the House-passed ESHB 1843, the Senate-passed SSB 5607, and SB 5825 (a proposal from Sen. Mullet). In a new policy brief, we provide a side-by-side comparison of the four plans. Briefly: Four major education funding plans have been proposed to address the McCleary decision. Gov. […]
February 28 , 2017 - Emily Makings
New report: Toward a More Effective Tax Appeals Process for Washington
In a new special report, we take a look at Washington's tax appeals process. Here's the executive summary: The Council on State Taxation (COST) notes that the U.S. tax system works because of voluntary compliance; thus, it is imperative that the system be perceived “to be balanced, fair, and effective” (Lindholm et al. 2016). Washington’s […]
February 24 , 2017 - Emily Makings
New Brief: Senate-Passed Bill Would Overhaul and Increase School Funding
Last week we published a policy brief on Gov. Inslee's education funding proposal and HB 1843 (which has since been passed by the House). Today we have a new brief on SSB 5607, the Senate-passed education funding bill. Briefly: The Senate has passed SSB 5607 in response to the McCleary decision. The bill would fund […]
February 16 , 2017 - Emily Makings
New Brief: Education Funding Plans: The Governor and House Want Significant New Spending
In a new policy brief we discuss Gov. Inslee's plan to comply with the McCleary decision on school funding as well as HB 1843, which was passed by the House Appropriations Committee earlier this month. Briefly: The Legislature must fully comply with the McCleary decision on school funding by September 2018. Both Gov. Inslee’s education […]
January 17 , 2017 - Emily Makings
New report: Gov. Inslee's 2017-19 Operating Budget Proposal Would Significantly Increase Spending and Taxes
In a new report, we provide an overview of Gov. Inslee's proposed operating budget for the next biennium. Briefly: Economic growth means that NGFS+ revenues for 2017-19 are expected to increase by $2.579 billion over 2015-17. Gov. Inslee proposes increasing revenues by another $4.369 billion. The B&O tax rate on services would be increased from […]
August 10 , 2016 - Emily Makings
New report: I-1433: A “Blunt Instrument” Increasing the Minimum Wage and Mandating Paid Sick Leave
Initiative 1433 will be on the ballot in November. We consider the initiative in a new report. Briefly: I-1433 would increase the state minimum wage to $13.50 over four years. It would require businesses statewide to provide paid sick leave to employees. One hour of paid sick leave would be earned for every 40 hours […]
June 15 , 2016 - Emily Makings
New report: McCleary Deadline Approaching, But How Long Will the Solution Last?
In a new report, we write about the McCleary decision, education funding enhancements the state has made in response, and what remains to be done. We also provide background on the state property tax system and school funding. Briefly: State funding for public schools has increased by 40.6 percent since 2009–11. Washington had the third highest funding […]
April 05 , 2016 - Emily Makings
New brief: 2016 Supplemental Operating Budget Doesn't Increase Taxes But Does Tap the Rainy Day Fund
Last week the Legislature passed a 2016 supplemental operating budget. We review the budget in a new policy brief. Briefly: 2015–17 NFGS+ spending will increase by $190.9 million. Biennial spending increases to $38.223 billion. The supplemental does not increase taxes. It appropriates $189.5 from the rainy day fund for wildfire costs. It balances over four […]
March 07 , 2016 - Emily Makings
New brief: Supplemental Maintenance Level Changes Are Driven By the Health Care Authority
Health Care Authority (HCA) maintenance level increases make up the vast majority of all maintenance level changes in the 2016 supplemental operating budget proposals. If adopted, HCA maintenance level changes would increase spending by $159.1 million. We take a look at the issue in a new policy brief. Briefly: The HCA administers Washington’s Medicaid program. […]