Adding a nonfamilial heir to the estate tax deduction for Washington decedents.

This bill amends Washington's estate tax deduction to include a nonfamilial heir, specifically an employee who materially participated in farming operations on the farm. The bill applies to decedents dying on or after August 1, 2025, allowing a deduction for the value of qualified real property and tangible personal property used by the decedent or a member of the decedent's family for farming purposes. The bill defines terms such as "qualified use," "qualified replacement property," and "qualified nonfamilial heir.

Adding a nonfamilial heir to the estate tax deduction for Washington decedents.

This bill amends Washington's estate tax deduction to include a nonfamilial heir, specifically an employee who materially participated in farming operations on the farm. The bill applies to decedents dying on or after August 1, 2025, allowing a deduction for the value of qualified real property and tangible personal property used by the decedent or a member of the decedent's family for farming purposes. The bill defines terms such as "qualified use," "qualified replacement property," and "qualified nonfamilial heir.