(Editor's note: The following was sent as an email from Sen. Jeanne Kohl-Welles to her constituents with a copy to this newspaper.)

As you likely know, I introduced an income tax bill last week, SB 6147, which would establish a 1 percent income tax on high income residents. I am sending this e-mail to you with some clarification relating to the bill’s provisions. 

Our state faces a historic revenue shortfall, the chorus for a state income tax is growing louder. Our state tax system is dependent on the sales tax. It is regressive, forcing the poorest in our communities to pay the most of their income in taxes, and structurally unsustainable as we become an ever-increasing global economy.

That is why I have introduced Senate Bill 6147 to implement a 1 percent income tax on incomes of over $500,000 annually for individuals, $1 million for spouses filing joint returns and $750,000 for single-income households.

The revenues collected from this tax must be deposited in the Education Enrichment Account, created under this measure, to be used in support of the state’s public schools, colleges and universities.

This measure has received ample media coverage, but I believe clarification is needed. My proposed tax is a base 1 percent income tax. This means that the first $500,000 of an individual's income is not taxed.

For example, an individual who makes $550,000 would be taxed on the $50,000 in income above $500,000, which would equate to only $500 a year.  A married couple, filing a joint federal income tax return with an income of $1,050,00 would also be taxed on $50,000 (again, $500 in taxes for the year).

I do not agree with those who maintain that an income tax would be found unconstitutional.  Since the 1930s, when the original income tax court decision was reached, our supreme court has found that the legislature may tax various types of income:  the Business and Occupations tax is based on the amount of gross income a business receives, and the Real Estate Excise Tax was upheld even though it was based on income from the sale of property. 

I believe that the court would apply modern concepts of income tax, and conclude that this legislation is constitutional, especially with the support of the voters.

Implementing an income tax in our state will not solve the problems we face now, but it will help prevent revenue shortfalls in the future. It is one way to help avoid crippling our schools, colleges and our social safety net when our economy slows.

Sen. Jeanne Kohl-Welles (D-Seattle) is chair of the Washington State Senate Labor, Commerce and Consumer Protection Committee.