Background
In 2026, the Washington Legislature passed Engrossed Substitute Senate Bill 6346 (ESSB 6346), establishing a new tax on high income earners commonly known as the “millionaire’s tax.” The legislation included a declaration in Section 1208 stating that the tax is “necessary for the support of the state government and its existing public institutions.” Petitioners Brian Heywood and Let’s Go Washington sought a writ of mandamus to invalidate the legislature’s declaration and compel the Secretary of State to process their proposed referendum on the new tax.
Washington’s constitution provides two exceptions to the referendum power: one for laws “necessary for the immediate preservation of the public peace, health, or safety,” and another for laws “necessary for the support of the state government and its existing public institutions.” The petitioners did not challenge the constitutionality of the tax itself but argued that the legislature’s declaration exempting the bill from referendum was invalid.
The Court’s Holding
The Washington Supreme Court unanimously denied the petition for mandamus and upheld the tax as exempt from referendum. The court held that ESSB 6346 falls squarely within the “support of state government” exception to Article II, Section 1 of the Washington Constitution. This exception, unlike the emergency/police power exception, does not require a showing of immediacy or an emergency.
The court emphasized its long-standing precedent that revenue-generating measures are inherently within the “support” exception. Since the 1930s, Washington courts have held that tax statutes fall within this exemption because they generate revenue for state government and its existing institutions. ESSB 6346, with its 93 sections creating a comprehensive taxation system designed to raise revenue for the state general fund and public investments in education, health care, human services, and higher education, clearly qualifies as such a measure.
Critically, the court applied substantial deference to the legislature’s declaration of exemption, holding that it can be invalidated only if it is “obviously false and a palpable attempt at dissimulation.” Because the legislative declaration was facially valid and not frivolous, the court found no basis to invalidate it. Without such invalidation, the Secretary of State has no mandatory duty to process the referendum, and mandamus cannot lie.
Key Takeaways
- Revenue-generating tax laws are categorically exempt from popular referendum under the “support of state government” exception to Washington’s referendum power.
- The “support” exception does not require an emergency or immediacy; it applies to any law that funds existing state institutions and functions.
- Courts must show substantial deference to legislative declarations that a bill falls within one of the referendum exceptions and may invalidate such declarations only when they are obviously false and frivolous.
- Petitioners challenging a referendum exemption bear a high burden and must demonstrate clear constitutional violation, not merely disagreement with legislative policy judgments.
Why It Matters
This decision significantly clarifies Washington’s constitutional framework for direct democracy and legislative authority. By reaffirming the broad scope of the “support of state government” exception, the court has effectively insulated major tax and appropriation bills from popular referendum. This reflects a constitutional balance that protects legislative authority to fund state operations while still preserving the people’s power to amend the constitution and initiate laws through the initiative process.
For Washington taxpayers and voters, the ruling means that comprehensive tax legislation—no matter how controversial—cannot be repealed through referendum if the legislature declares it necessary for state government operations. This underscores the constitutional priority given to legislative judgment in matters of taxation and state finance, even as it limits one avenue of direct democratic accountability for such measures.