Every claim, sourced.

▮ Primary sources

• ESSB 6346 — Chapter 238, Laws of 2026 (enacted session law). The 9.9% rate and “Only individuals are subject to payment of the tax” (§201(1)); “natural person” (§101(4)); sole proprietorships and pass-through income (§§101(7), 405(1)); $1,000,000 standard deduction (§314); necessity clause (§1208). Session law PDF · Bill page
• Final Bill Report, ESSB 6346 (Synopsis as Enacted). Pension statutes “modified to specify that pension income is not exempt from the new tax.” Final Bill Report PDF
• Washington State Standard, March 2026. House passage 51–46 after a 24+ hour marathon debate; Fitzgibbon identified as one of the tax’s architects; his “long journey … 93 years” floor remarks. Article
• HJR 4209 (2026). Constitutional amendment sponsored by Rep. Fitzgibbon (prefiled Jan. 6, 2026) to permit mid-decade congressional redistricting. Legislative history: one public hearing (Jan. 21, 2026, House State Government & Tribal Relations); died in committee without a vote. Bill page
• The Center Square, January 2026. HJR 4209 hearing coverage: five witnesses, none in support; 1,100+ signed in opposed; Republican legislators opposed; Senate Majority Leader Jamie Pedersen (D) said he does not support mid-decade redistricting and saw no path for the measure to pass. Article
• West Seattle Blog, February 26, 2026. The Appropriations Committee episode, TVW video, Fitzgibbon’s full written statement, and Speaker Jinkins’s statement. Article
• White Center Blog, February 26, 2026. Companion report on the apology. Article
• Vashon-Maury Island Beachcomber, July 28, 2026. Fitzgibbon’s July remarks on the episode. Article
• Ballotpedia — Joe Fitzgibbon. Biography, election history, and his recorded remarks on the Culliton precedent. Profile
• Washington State House Democrats — official biography. Service since 2010; Majority Leader; committee history. Biography

Quotations are reproduced verbatim from the sources above. Corporations’ “$0” refers to liability under ESSB 6346 specifically; corporations remain subject to other Washington taxes. The tax applies to household income above the $1,000,000 standard deduction beginning January 1, 2028.