WA SB5645

Beginning in fiscal year 2026, 50% of estate tax revenue exceeding $600,000,000 in any fiscal year must be transferred to the developmental disabilities community services account

The state treasurer must complete the transfer within 60 days of being notified that estate tax receipts exceeded the $600,000,000 threshold

The education legacy trust account will continue to fund common schools, higher education access, early learning, and child care programs, but with the new carve-out for excess revenue

Establishes a permanent funding source for services supporting individuals with intellectual and developmental disabilities to live independently in community settings