Education (Early Childhood)

SB 5813 aims to increase funding for public education, child care, early learning, and higher education by modifying the state's capital gains and estate taxes. Beginning January 1, 2025, an additional excise tax of 2.90 percent will be imposed on an individual's Washington capital gains that exceed $1,000,000. For the estate tax, the bill increases the applicable exclusion amount to $3,000,000 for estates of decedents dying on or after July 1, 2025. It also creates a more progressive rate structure for the estate tax by increasing the top tier rates up to 35 percent, with all revenues dedicated to the education legacy trust account.

HB 1873 expands Washington State’s Working Connections Child Care program to include graduate and professional students enrolled full-time at higher education institutions. It sets eligibility at household income of 85% or less of the state median income (adjusted for family size), requires children to be under 13 or under 19 with a verified special need, and waives copayments where federal law allows (capping at $15). The bill also clarifies that two-parent households cannot be denied care based on the other parent’s availability and ensures graduate students qualify for full-time child care assistance under the program. These changes apply immediately upon enactment, with income thresholds and copayment rules adjusted to align with existing program tiers.