// Deduction

Family-Owned Business Interest

Estate Tax deduction · RCW 83.100.048 · enacted 2013

All exemptions & deductions

Details

Citation
RCW 83.100.048
Study reference
E1240-1
Tax type
Estate Tax
Preference type
Deduction
Category
Individuals
Year enacted
2013
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 1.3 · FY 2027: 1.7
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: 1.7 · FY 2025: 1.7 · FY 2026: 1.7 · FY 2027: 1.7

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Laws & Rules Rule Making Activities 2023 Rule And Tax Advisory Adoptions And Repeals Print 2023 Rule and Tax Advisory adoptions and repeals Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 360-705-6705. Also, see more information regarding the Department's rule making process , including rule making currently in progress and how to participate. Rules: WAC - Washington Administrative Code Interpretive Statements: ETA - Excise Tax Advisory, PTA - Property Tax Advisory Note: Select a year below to see what actions took place during that year. Select an action (link) to see details of that action. 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 December 2023 WAC 458-19-075 - Constitutional one percent limit calculation WAC 458-19-070 - Five dollars and ninety cents statutory aggregate dollar rate limit calculation WAC 458-19-025 - Restoration of regular levy WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption WAC 458-16-130 - Change in taxable status of real property WAC 458-20-285 - Working famili

Does this apply to you?

This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: