Washington DOR Proposes Expedited Rule Regarding Estate Tax

Nov. 7, 2025, 7:48 PM UTC

The Washington Department of Revenue (DOR) proposed expedited rules regarding estate taxes. The proposed amendments increase funding for the education legacy trust accounts and raises the applicable exclusion amount and tax rates for deaths occurring on or after July 1, 2025, but before Jan. 1, 2026. The regulations also update definitions, clarify eligibility criteria for deductions, and modify reporting requirements for qualified heirs. [Wash. Dep’t of Revenue, Regs. Sections 458-57-105, et al., 11/05/25 Wash. State Reg.]

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