Despite the very disappointing news yesterday that the Senate came up short approving the income tax ban (SJR 8204), there was some good news for taxpayers. Senate Rule 64 (2/3 vote to advance tax bills to the floor) worked perfectly to keep the Governor's capital gains income tax bill (SB 5111) from coming to a vote. You'll recall that when the Senate adopted its rules in January it decided to honor the intent of voters from the six times since 1993 they have passed a ballot measure to require a supermajority vote to raise taxes. 

Following an adverse court ruling in 2013 a constitutional amendment is needed to make this policy binding on the full legislature. While efforts continue to allow the voters to be the ones to finally end this debate and not the courts, the Senate took action with Rule 64 to tell voters they've been heard loud and clear. This rule doesn't require a 2/3 vote for final passage (the issue of the court ruling) but instead addresses the procedural way tax bills come to the floor. Though some say this is unconstitutional the Supreme Court has made it clear that the constitution gives the legislature the power to set its own procedural rules. 

When the capital gains income tax bill came to the floor yesterday an objection was raised to see if the 2/3 vote could be obtained. The vote failed and the tax proposal did not advance. Now the reason for the failed vote and the bill coming to the floor in the first place is a bit complicated. The Chair of the Senate Ways & Means Committee said in a press release: 

“The governor and legislative Democrats consistently call for new taxes on Washington residents and employers, but it remains unclear whether or not they fully support the idea. Just this week House Democrats approved a spending wish list of more than $7 billion but declined to share how they planned to pay for it. We cannot wait another month to see if our colleagues across the aisle are serious about their plan to increase taxes on all Washingtonians.”

The way this tax bill came to the floor was very unusual with no public hearings, no notice that executive action was pending and with a vote without recommendation from Ways & Means. Here is the short discussion on moving this tax bill forward at the last Ways & Means hearing. 

Notwithstanding this unusual background, the fact remains Senate Rule 64 worked exactly as intended to keep tax increases from moving forward unless there is broad consensus or a referendum clause. 

Additional Information 
Senate adopts rule to require 2/3 vote for tax bills to move to floor
Income tax ban falls short in Senate
HB 1730 and SB 5111 would impose a capital gains income tax in Washington state