内容来源：https://www.geekwire.com/2026/washingtons-millionaires-tax-targets-top-earners-as-tech-leaders-warn-of-startup-fallout/

内容总结：

【华盛顿州拟开征"百万富翁税"引商界担忧，州长称草案仍需完善】
华盛顿州民主党立法者本周二正式提出一项针对高收入人群的"百万富翁税"法案，拟对个人年应税收入超过100万美元的部分征收9.9%的税。这是该州数十年来首次推进个人所得税立法，同时配套推出针对小型企业和低收入家庭的税收减免政策。

该提案出台之际，华盛顿州正面临超过20亿美元的预算缺口，需通过削减开支和多项税收调整填补财政漏洞。与此同时，该州部分大型雇主正在大规模裁员。商业领袖担忧，在联邦政策与资金存在不确定性的背景下，新税种可能给本已动荡的经济增加额外负担。

华盛顿圆桌会议主席雷切尔·史密斯指出："开征个人所得税对本州是重大经济举措，必将产生深远影响。"而西雅图风投机构Ascend创始合伙人柯比·温菲尔德更直言："这项税收是对创业精神的又一次打击，传递出华盛顿州不重视创造就业与财富的信号。"

作为历史上长期依赖房产税、销售税和商业税平衡财政的州，华盛顿州长鲍勃·弗格森近月多次表态支持对最高收入群体征税。但他同时指出，当前草案对小型企业和低收入居民的支持力度不足，强调"这只是一个开始，仍有很长的路要走"。

根据法案细则，该税种将自2028年1月1日起对年收入超百万美元者生效，并包含多项抵扣条款。支持者认为此举能改善全美第二倒退的税制结构，使税收体系更公平。配套措施包括：将小微企业营业税起征点提升至25万美元、提前取消高营收企业附加费、取消工薪家庭税收抵免的年龄限制等。

弗格森呼吁进一步加大税收减免力度，希望为小企业主提供10亿美元纾困资金，而非当前草案的1亿美元。由于本届立法会期仅剩不足三周，谈判时间紧迫。州长坦言这项复杂法案面临挑战，但相信存在广泛合作空间。

值得注意的是，同期审议的另两项税收提案亦引发争议：一项拟扩大资本利得税征收范围，影响初创企业创始人及早期投资者；另一项模仿西雅图薪酬税的立法则进展缓慢。商界警告，若失去税收优势，华盛顿州可能难以与加州等创新高地竞争人才与资本。

目前全美多个州正酝酿类似高收入者增税方案，科罗拉多州与密歇根州已有所行动，加州更考虑对净资产超十亿者征收一次性财富税。分析指出，这场税收调整浪潮或将重塑各州竞争力格局。

中文翻译：

华盛顿州民主党领导人周二终于公布了所谓的"百万富翁税"方案——拟对超过100万美元的应税个人年收入征收9.9%的税款。这是数十年来该州立法者首次推动针对高收入居民的个人所得税，计划两年后生效，同时配套推出针对小型企业和低收入群体的税收减免政策。

此举正值华盛顿州试图通过削减开支和一系列潜在税制改革填补超过20亿美元的预算缺口，而该州部分大型雇主正在大规模裁员。在联邦政策与资金持续不确定的背景下，这些叠加压力令商界领袖对日益动荡的经济环境中可能增加的财务负担感到担忧。

代表企业高管的非营利组织华盛顿圆桌会议主席雷切尔·史密斯在声明中表示："推行个人所得税是本州重大经济举措，必将产生深远影响，我们和所有华盛顿居民都不会轻视此事。"

另一些人的措辞更为直白。西雅图风险投资公司Ascend创始普通合伙人柯比·温菲尔德通过邮件指出："这项税收不过是州和地方立法者反创业精神高墙上又一块砖。普通亚马逊员工或许不在意，但这对于企业创立将是毁灭性打击。"他直言这传递的信息是："华盛顿州不珍视为敢于冒险的创始人和初创企业员工创造就业与财富的机会。"

在这个历来严重依赖房产税、销售税和商业税维持财政平衡的州，州长鲍勃·弗格森近月多次表态支持对最高收入群体征税。去年12月他曾表示，类似提案将影响不足0.5%的华盛顿居民，每年可增收超30亿美元，但该法案的官方财政说明尚未公布。

不过州长周二指出，立法草案对小型企业和低收入居民的支持力度不足。他在新闻发布会上坦言："这是个良好开端，但前路依然漫长。我们正倾听无数正在挣扎、承受高昂生活成本的华盛顿民众呼声，必须直面这个问题。"

增税与新抵扣条款

这项以参议院第6346号法案和众议院第2724号法案形式提交的提案包含多项规定：

• 在联邦调整后总收入基础上，对超过个人100万美元标准抵扣额的华盛顿应税收入征收9.9%税款
• 允许每位申报者（或每对夫妇）每年最高5万美元慈善抵扣，并提供不可退还的税收抵免，避免与华盛顿州商业运营税、资本利得税或其他特定豁免产生重复征税
• 对纳税居民设有多重定义，包括每年居住超183天者
• 拟于2028年1月1日起对收入生效，首期税款于2029年4月缴纳

支持者认为这将使州税制更公平。华盛顿是全美九个未设所得税的州之一，且禁止对个人工资征税。支持进步税收政策的西雅图非营利组织"投资华盛顿现在"声明指出："本州陈旧的税法体系是全美第二倒退的税制，意味着劳动者承担更重税负，贫富差距持续扩大。"

该方案同时包含针对性税收减免：

• 小微企业商业运营税抵免额度翻倍，年总收入低于25万美元的企业将免缴该税
• 对高营收企业的临时商业运营税附加费将提前一年于2028年终止
• 工薪家庭税收抵免取消参与年龄限制
• 2029年1月1日起对美容卫生产品实施新的销售税豁免

弗格森在周二的发布会上呼吁为小微企业和家庭提供更多优惠。他表示希望为小企业主提供10亿美元税收减免，而当前提案仅略超1亿美元。州长还主张扩大家庭税收抵免覆盖范围、提高抵免额度，并扩大销售税减免范畴。

当前立法谈判时间紧迫。本届60天立法会议期定于3月12日结束。弗格森坦言"如此重大复杂的议题要达成解决方案颇具挑战"，但补充说看到了"广泛合作的可能性"。他表示若法案获立法机构通过，必将交由选民表决批准，同时面临法律挑战。

消弭税收优势

尽管新所得税令商界部分人士不安，但这并非今年奥林匹亚立法机构审议的唯一争议税项。科技行业领袖正强烈反对另一项提案——该提案拟扩大州资本利得税征收范围，将符合条件的小型企业股票出售利润纳入课税对象，即便这些收益在联邦法律层面属于豁免范畴。编入SB 6229和HB 2292法案的这项变更将影响初创公司创始人、早期员工和投资者。

Founders' Co-op风险投资人、初创社区Foundations负责人阿维尔·金茨伯格近日发布讽刺视频，表达对合格小型企业股票税和百万富翁税的反感。他坦言："人们乐意多纳税，我也是，前提是税款得到合理使用"，但强调现状并非如此，"我们正在杀鸡取卵"。

另一项以西雅图薪酬税为蓝本、针对亚马逊等大公司的立法去年未能推进，本届会期也未见起色。其他州同样面临生活成本难题，正考虑对最高收入者加税——科罗拉多州正推动相关投票议案，密歇根州也在酝酿类似举措。加州则探索对净资产超10亿美元的居民征收一次性5%财富税，已导致至少六位亿万富翁迁离该州。

Ascend的温菲尔德认为，将华盛顿与加州的税负简单对比并不公允，因为后者拥有其他显著优势。"若必须在两地荒诞的税负间选择，创始人只会迁往湾区"，他指出那里数千亿美元的风投资本、庞大的科技人才储备和风险承受力都无可比拟。"西雅图虽好但仍难企及。当税收优势丧失，最大的吸引力也就不复存在。"

英文来源：

Washington state Democratic leaders on Tuesday at last unveiled their so-called “millionaires tax” — a proposed 9.9% tax applied to taxable, personal annual income that exceeds $1 million.
For the first time in decades, the lawmakers are advancing a personal income tax aimed at high‑income residents that would go into effect in two years, and pairing it with small business and low‑income tax breaks.
The action comes as the state is struggling to plug a more than $2 billion budget hole with spending cuts and a slate of potential tax changes, while at the same time some of Washington’s largest employers are cutting thousands of jobs from their payrolls.
The combined pressures — set against a backdrop of ongoing uncertainty around federal policies and funding — has leaders in the business community concerned about additional financial burdens in an increasingly shaky economy.
“Proposing a personal income tax is a major economic move for our state — one that will have consequences — and it’s not something that we, or anyone in Washington, is taking lightly,” said Rachel Smith, president of Washington Roundtable, nonprofit representing business executives, in a statement.
Others were more blunt.
“This tax is just another brick in the wall of anti-entrepreneurialism from state and local legislators. The average Amazon employee probably won’t mind, but this stuff is devastating to company creation,” Kirby Winfield, founding general partner at Seattle venture capital firm Ascend, said via email.
The message, said Winfield, is that “Washington does not value job creation or wealth creation for risk-taking founders and startup employees.”
In a state that has historically relied heavily on property, sales and business taxes to balance its books, Gov. Bob Ferguson has repeatedly expressed support in recent months for an income tax on the state’s highest earners.
In December, he said that a tax similar to what has been proposed would apply to fewer than 0.5% of Washington residents and would raise more than $3 billion each year. An official fiscal note on the bill has not been released.
But the governor on Tuesday said the draft legislation fell short in supporting small businesses and lower-income residents in the state. The bill is “a good start, but we still have a long way to go,” he said in a press conference.
“We are listening and hearing the voices of many, many Washingtonians who are struggling right now and having a lack of affordability in our state,” Ferguson said. “And we need to address that head on.”
Tax increases and new deductions
The proposed tax, which is being introduced as Senate Bill 6346 and House Bill 2724, includes multiple provisions:

• A 9.9% tax on Washington taxable income above a $1 million standard deduction per individual, built off of federal adjusted gross income.
• It allows up to $50,000 a year in charitable deductions per filer (or per couple), and nonrefundable credits to avoid double‑taxing income already hit by Washington’s B&O, capital‑gains taxes, or other specific exemptions.
• There are multiple definitions of residents subject to the tax, including someone who lives here more than 183 days per year.
• It would apply to income earned beginning Jan. 1, 2028, with the first payments dues in April 2029.
  Supporters of the tax say it brings more fairness to the state’s tax structure. Washington is one of nine states that lack an income tax, and has prohibited the taxation of personal wages.
  “Washington’s antiquated tax code is the second-most regressive in the country, which means that working people pay more, while the gap between rich and poor continues to widen,” Invest in Washington Now, a Seattle nonprofit supporting progressive tax policy, said in a statement.
  The measure includes targeted tax breaks:
• The small business B&O tax credit doubles, so businesses with annual gross receipts of less than $250,000 would no longer pay that tax.
• The temporary B&O surcharge on high-grossing companies would end one year early, in 2028.
• The Working Families Tax Credit removes the age limit for participation.
• A new sales tax exemption for grooming and hygiene products would take effect Jan. 1, 2029.
  At his press conference Tuesday, Ferguson called for bigger benefits for small businesses and families. The governor said he wants to devote $1 billion of tax relief to small business owners, while the proposed bill provides a little more than $100 million. Ferguson also called for expanded eligibility for the family tax credit and to provide larger amounts to recipients, plus more extensive sales tax relief.
  Now comes negotiations on a tight timeline. This year’s 60-day legislative session is scheduled to end March 12.
  “So it’s a challenge for something this big and this complex” to find solution, Ferguson said, but added that he sees potential for “a lot of collaboration.”
  If approved by lawmakers, the governor said the proposed tax was certain to go before voters for approval and would face legal challenges as well.
  Nixing Washington’s ‘tax advantage’
  While the new income tax has worried some on the business community, it’s not the only controversial tax being considered in Olympia this year.
  Tech industry leaders have been up in arms over a separate proposal that would broaden the state’s capital gains tax to apply to profits from the sale of qualified small business stock (QSBS) even when gains are exempt under federal law. The change, codified in SB 6229 and HB 2292, would impact startup company founders, early employees and investors.
  Aviel Ginzburg, a Seattle-based venture capitalist at Founders’ Co-op and leader of the startup community Foundations, recently posted a satirical video to highlight his opposition to the QSBS and millionaires tax.
  “People are happy to pay more taxes. I am too, especially when the …. money is spent well,” Ginzburg said, asserting that’s not the case here. “We’re about to kill the golden goose.”
  Another piece of legislation that’s modeled on Seattle’s payroll tax, which targets Amazon and other big companies, was floated unsuccessfully last year and is not gaining traction this session.
  Other states are likewise struggling with affordability issues and looking to raise income taxes on the highest earners, with Colorado moving toward a ballot measure and Michigan considering a similar move. California, meanwhile, is exploring a one-time, 5% tax on residents a net worth exceeding $1 billion — which has caused at least six billionaires to flee the state.
  Winfield of Ascend dismisses comparisons between Washington’s and California’s tax burdens given other, outsized strengths in the state to the south.
  “Given the choice between paying absurd taxes here or California, founders will just move to the Bay Area,” he said. The billions of dollars of venture capital, massive tech talent and tolerance for risk are beyond comparison.
  “Seattle is great but it doesn’t come close,” Winfield said. “And when you remove the tax advantage you lose your biggest draw.”