This bill repeals the state's estate tax provisions in chapter 83.100 RCW, creates several new statutory sections (labeled Sec. 1 through Sec. 6), recodifies RCW 83.100.230 into chapter 28A.150 RCW, and decodifies RCW 83.100.900. It expressly repeals a list of specific RCW sections in chapter 83.100 (including 83.100.010, .020, .040, .046, .047, .048, .050, .060, .070, .080, .090, .095, .110, .120, .130, .140, .150, .160, .170, .180, .190, .200, .210, .220, .901, .902, .903, and .906). The act takes effect August 1, 2025, and applies to decedents dying on or after that date. The bill includes legislative findings stating the estate tax incentivizes out-of-state migration, reduces Washington's economic competitiveness, and disproportionately affects those unable to avoid it, and that repeal will create a fairer, more competitive environment. Procedurally, the bill was read for the first time in the House on January 28, 2025, and was referred to the Committee on Finance. The extracted materials do not include the substantive text of the newly created sections or the full content of RCW 83.100.230 as recodified, nor the content of RCW 83.100.900 as decodified, so the detailed legal effects of the new and recodified provisions cannot be determined from the provided facts.

If enacted, estates of people who die on or after August 1, 2025 would no longer be subject to Washington’s estate tax, so heirs, family members, and closely held businesses that previously faced that tax would likely pay less at settlement and have fewer estate tax filing obligations. The state agencies that collected and enforced the estate tax would have reduced tax administration duties, and the state would likely see a decrease in revenue from these sources, although the bill text here does not say how that revenue would be replaced or what budget changes would follow. The groups most affected are decedents’ heirs and surviving family businesses and investors who previously faced estate tax bills, and the state budget and tax administration that lose that revenue and related enforcement work. The bill also moves one existing provision (RCW 83.100.230) into a different chapter and removes many sections of chapter 83.100, but the excerpt does not include the substantive language of the recodified or decodified sections or any implementation details, so specific administrative or procedural changes remain unclear.