Washington State Sen. Adrian Cortes of Battle Ground said his vote against a proposed income tax on high earners reflects concerns about limited relief for working families and small businesses, as well as broader structural issues in the state’s tax system.
The measure, Senate Bill 6346, would impose a 9.9% tax on household income above $1 million beginning in 2028. Cortes was one of three Senate Democrats to oppose it. As of press time, the bill awaits action from the governor.
“The millionaires' tax, in my opinion, didn't quite hit the mark in terms of providing that much-needed relief for working-class families and small businesses,” Cortes said. “It only provided a very narrow form of relief for sales tax for working-class families.”
Those relief measures include sales tax exemptions on essential childcare and hygiene items such as diapers and car seats. Cortes argued that these provisions fall short of addressing the financial pressures many households face.
Cortes emphasized that his opposition was not about defending wealthy residents, but about what he views as a missed opportunity to fix deeper structural issues in Washington’s tax system.
“I'm certainly not going to defend those ultra-wealthy individuals; they will be fine,” Cortes said. “I think a better question to ask is ‘What's, what's a fairer way to acknowledge the crisis and undue pressure that working-class families have been facing for the last 10 to 20 years, if not longer, and provide real relief to them and small business owners?”
Cortes drafted a bill to lower the state's sales tax rate from 6.5% to 6% to provide tax relief for consumers, though it did not pass the Ways and Means Committee. He pointed to other areas where he believes the state’s current system falls short, including property tax levels and the business and occupation tax, which is applied to gross rather than net income.
“I think it's a very regressive tax because what it does is it taxes your gross profits before you pay your employees, pay your lease, pay your rents, pay… all your expenses,” he said.
He also raised concerns that an income tax could expand over time to include lower-income brackets. More than 30 Clark County businesses signed a letter warning of potential long-term economic impacts, including reduced investment and growth in Southwest Washington.
Future 42 Clark County Director Leslie Lewallen, who helped advance the letter, has previously told The Reflector they are concerned the tax threshold could eventually be lowered to include those earning less than $1 million.
“I do actually share that concern with them,” Cortes said of constituents with similar concerns. “That is something I do not want to have happen. I do not feel that working-class families should have to, one day, pay an income tax in Washington state.”
Cortes added that voters should have a direct say before any major shift in state tax policy is implemented.
As an educator and Battle Ground School District graduate, Cortes highlighted the financial strain on local schools, especially following repeated levy failures. The district faces roughly $20 million in potential cuts if a future levy attempt does not pass, compounded by state mandates estimated to add between $17.3 million and $29.68 million in costs as of January."
Cortes pointed to Senate Bill 5994, now signed into law, as a targeted solution designed to help districts like Battle Ground. The bill ensures school districts can continue receiving timber tax revenue even if local levies fail.
“We have many, many school districts like the Battle Ground School District, where they’ve experienced a single, double or triple levy failure and because of that, those districts also faced a double whammy,” Cortes said. “Not only did they face a levy failure, but when a school district does not have a levy in place, it also is not eligible to receive any timber funding any longer, and so my bill fixed that.”
While the session included some relief, such as exempting school districts from an expanded sales tax, Cortes said broader funding challenges remain unresolved.
“It has to have either some revenue or some funding behind it, or you don't pass it at all,” Cortes said regarding unfunded mandates. “(That), or it doesn't cost anything to put that new requirement in place. That’s been my ethos from day one, going to the state legislature, and that will continue to be my ethos too.”
Cortes also said he plans to help lead community discussions about the future of the Battle Ground School District, including potential restructuring and long-term planning.
Six of the eight bills Cortes sponsored that passed the Senate have advanced to or reached the governor’s desk, covering areas such as school funding, election law and language access.
Senate Bill 5944 would require compensation for state interpreters when appointments are canceled after travel, addressing financial losses in those situations.
“We need to make sure that these individuals are compensated reasonably and responsibly when they face situations like that,” he said.
Another bill, Senate Bill 6084, addresses ambiguity in state election law by clarifying the prohibition of voting in multiple state elections. Cortes said the need for this clarification arose from a 2022 court case where an individual voted in both a Washington and an Oregon election. Though initially convicted, the conviction was overturned by a court of appeals because Washington law was unclear concerning the definitions of "election" and "voting."
Cortes also collaborated with tribal governments on Senate Bill 6137, which targets illegal betting on in-state college sports, and sponsored Senate Bill 5820 to restore environmental and planning protections along freight rail lines in Clark County.
Cortes described his first short legislative session as demanding.
“Intense doesn't begin to describe it,” Cortes said. “It was more than intense, very fast paced.”
Looking ahead, he said his priorities will remain centered on government efficiency and limiting additional tax burdens.
“The message that I took from my constituents in the 18th district is ‘Hey, Olympia, listen to us,’” Cortes said. “‘We want you to be able to continue to do more with less. We want you to continue to look for efficiencies rather than look to increase taxes on working-class families and small businesses.”
Cortes has scheduled a town hall to speak with constituents from 12 p.m. to 1 p.m. Saturday, April at the WSU-Vancouver campus.
