Washington’s new income tax applies beginning with the 2028 tax year. That means the tax does not begin generating payments from taxpayers until 2029. The Legislature’s final bill report confirms the effective dates for the new tax and related provisions.

Under RCW 82A.04.050, income-tax collections go into the state general fund.

The same statute provides another specific distribution. Beginning July 1, 2029, the state treasurer is required to transfer just 5 percent of the income-tax revenue collected during the prior fiscal year into the Fair Start for Kids Account, which supports child care and early-learning programs.

Revenue collected from the income tax revenue is not exclusively dedicated to education or health care. Lawmakers are essentially free to spend it however they would like.