On November 22, 2017, the King County Superior Court granted our motion for summary judgment and striking down as illegal Seattle’s progressive income tax law. Notably, the Honorable Judge Ruhl adopted every single one of the argument we formulated. Because the Judge struck down the law on various state law grounds, he did not even need to reach the constitutional issues. This means that on appeal, the primary issues before the higher courts will be whether the Seattle tax violates several state laws.

This is a profound victory for the rule of law. The Court did exactly what courts should do: remind powerful political leaders that they are not above the law. Seattle residents and freedom-lovers everywhere can breathe a sigh of relief. The fight will continue, but the first round was a resounding win.

The Judge’s Order is located here.

The News Release with more information is located here.

Next Steps

The City has requested direct review of the case before the Washington Supreme Court. The City’s legal team hope to bypass the Court of Appeals and force the high court to address constitutional issues – like the applicability of the Uniformity Clause in Article VII § 1 – which are not properly before the appellate courts. For the City to win, a court would have to overturn each holding by Judge Ruhl that the Seattle tax violates state law provisions. Then, the appellate court would have to address constitutional issues Judge Ruhl explicitly left unaddressed. Our team has set the board in the optimal position. We’re hopeful for victory, and we’ll continue to press forward in partnership with the very finest tax litigators, our friends at Lane Powell.

Background

On July 10, 2017, the Seattle City Council adopted a progressive, targeted income tax. This tax violates several state laws and constitutional provisions. The Seattle City Council knows it. But it hopes that Washington courts will abdicate their judicial duties, depart from clear precedent, and uphold its tax.

The City Council claims this tax remediates inequality. It doesn’t. It institutionalizes inequality.

That’s why the Freedom Foundation partnered with the best state and local taxation attorneys in the Pacific Northwest to attack and strike down this ordinance. The amazing team pairs Lane Powell’ tax expertise savvy with the Foundation’s constitutional and public law litigation practice. We believe in every person’s right to equal treatment under law. Seattle’s law stands for something else – that some people can be singled out and punished in the name of “progress.”

Find regular updates on our case here. We must fight this battle, here and now, to prevent a statewide income tax, later. Freedom Foundation has the strategy and the team to win. But we need your help.

Press Coverage

Wall Street Journal – An Income Tax By Any Other Name

National TV

• Fox & Friends (FOX News): Freedom Foundation Lawsuit Against Seattle’s Income Tax
• Varney & Co (FOX Business): Freedom Foundation’s Lawsuit Against Seattle’s Income Tax
• Varney & Co (FOX Business): Freedom Foundation’s Lawsuit Against Seattle’s Income Tax
• Mornings With Maria Bartiromo (FOX Business): Freedom Foundation’s Lawsuit Against Seattle’s Income Tax
• FBN AM (FOX Business): “Two Groups” Suing Seattle

Local TV

• KOMO 4 (ABC): Freedom Foundation’s Lawsuit Against Seattle’s Income Tax
• KIRO 7 (CBS): Freedom Foundation, Opportunity For All File Lawsuits
• KIRO 7 (CBS): Freedom Foundation, Opportunity For All File Lawsuits
• KING 5 (NBC): Freedom Foundation’s Lawsuit Against Seattle’s Income Tax
• Q13 (FOX): Mentions The Lawsuits, But No Freedom Foundation Mentions

National Articles

• Daily Caller: Judge Nixes Seattle’s Experimental Income Tax On High Earners
• Biz Pac Review: Seattle Lefties Get Big Blow: Tax On The Wealthy Struck Down By Court
• PJ Media: Seattle Will Appeal Court Ruling Striking Down Tax On Wealthy
• Fox News: Judge Rules Seattle’s Tax On the Wealthy Is Illegal; City Vows To Appeal
• Bloomberg BNA: Washington Court Hears Argument Over Seattle ‘Rich’ Tax
• Associated Press: Judge Rules Against Seattle Income Tax On High Earners
• Bloomberg: Washington Court Hears Arguments Over Seattle ‘Rich’ Tax
• Fox News: EXCLUSIVE: Freedom Foundation Sues Seattle Over Controversial New Income Tax
• Wall Street Journal: Lawsuit Says Seattle’s ‘Tax-The-Rich’ Measure Violates State Constitution
• Wall Street Journal: The Seattle Tax Fight
• The Federalist: Why Seattle Just Adopted An Income Tax They Know Is Illegal
• Washington Examiner: Seattle Sued Over Controversial Income Tax On The Wealthy
• Red State: Seattle Adopts Illegal Income Tax: Freedom Foundation Files Suit To Stop It
• Fox Nation (Red State): Seattle Adopts Illegal Income Tax: Freedom Foundation Files Suit To Stop It
• Fox Business (WSJ): Lawsuit Says Seattle’s ‘Tax-The-Rich’ Measure Violates State Constitution
• The Blaze: Freedom Foundation Sues Seattle Over Tax Targeting The ‘Rich’
• PJ Media: Seattle Sued Over ‘Tax The Rich’ Law
• Newsmax: WSJ: Seattle’s ‘Tax-The-Rich’ Measure Spurs Freedom Foundation Lawsuit
• Politico (Morning Tax): See You In Court

Local Articles 

• Capitol Hill Times: Seattle Appealing Highest-Earners Income Tax Decision
• KUOW: Seattle’s Income Tax Loses The First Round In Court
• Seattle Weekly: King Country Judge Rules Against Seattle Income Tax
• The Stranger: Superior Court Judge Rules Against Seattle Income Tax, Appeal On The Way
• Queen Anne & Magnolia News: Seattle Appealing Highest-Earners Income Tax Decision
• Seattle Times: Seattle’s Income Tax On The Wealthy Is Illegal, Judge Rules 
• Associated Press: 3 Suits Filed Against Seattle Target Income Tax On Wealthy
• KOMO: Freedom Foundation Files Lawsuit Against Seattle’s High-Income Tax
• Seattle Times: Two More Suits Filed To Block Seattle’s New Income Tax
• Seattle PI: ‘Illegal For Many Reasons’: Group Sues Seattle Over Income Tax
• Seattle Weekly: Fremont ‘Baroness,’ Shoe Designer, Microsoft Exec Sue Over Income Tax
• My Northwest: Seattle Hit With More Lawsuits Over Income Tax

Local Radio

• KPLU-FM: 4:30pm, 5:00am, 7:00am
• KOMO-AM: 2:00pm, 4:30pm, 6:30pm, 7:00pm, 9:00pm
• KUOW-AM: 5:30pm, 5:00am, 7:00am, 11:00am
• KNKX-FM: 4:30pm, 5:30am, 7:00am

Video

• Fox News: Seattle Tax Hike: Think Tank Fights Back With Lawsuit

Press Releases

• Judge Schedules Hearing In Freedom Foundation Lawsuit Challenging Seattle Income Tax
• Freedom Foundation Teams Up With Lane Powell To Challenge Seattle Income Tax

Important Case Documents

• Burke-Levine’s Answer to Motion for Direct Review
• City of Seattle’s Notice of Appeal
• Summary Judgment Order Invalidating Seattle Income Tax
• Complaint (Amended)
• City’s Answer to Complaint
• Summary Judgment Stipulated Scheduling Order
• City of Seattle’s Motion for Summary Judgment
• Economic Opportunity Institute’s Motion for Summary Judgment
• Burke and Levine Plaintiffs’ Cross-Motion for Motion for Summary Judgment
• Burke and Levine Plaintiffs’ Motion Response to Economic Opportunity Institute’s Motion for Summary Judgment

Please generously donate to this fight. Together, we can strike down this illegal tax and restore some measure of political sanity to Seattle and Western Washington.

For questions and inquires, contact David Dewhirst at DDewhirst@FreedomFoundation.com