The WSPTA Board of Directors voted at its June meeting to oppose Initiatives 2109 and 2117, based on positions previously adopted by its members. Below are some FAQs to help PTA leaders and members understand the rules for taking positions on ballot measures and the member-adopted positions which served as the foundation for formally opposing the two initiatives.
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Is taking a position on a ballot measure OK with the IRS for a 501(c)(3) to do?
Yes, organizations with tax-exempt status through section 501(c)(3) are permitted to take a stand on ballot measures. Engaging and educating on ballot measures can help further the PTA mission and public policy goals.
Local PTAs and councils are encouraged to take positions and educate their members about ballot measures. Consult the resources on our Advocacy & Legislative Resources page for guidance.
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Well, then can PTAs support or oppose candidates on the ballot too?
No. Under IRS rules, a 501(c)(3) cannot conduct partisan activities to support or oppose a candidate for public office.
In addition, the Washington State PTA Uniform Bylaws state “WSPTA and its constituent organizations or members in their official capacities may not, directly or indirectly, participate or intervene in any political campaign on behalf of, or in opposition to, any candidate for public office.” Therefore, even local PTAs and councils that are 501(c)(4) associations are not allowed to endorse candidates for public office.
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What gives the Washington State PTA Board of Directors the authority to take a position on ballot measures?
WSPTA Uniform Bylaws Article 7, Section 6E1 grants the WSPTA Board of Directors the ability to adopt positions outside of WSPTA annual meeting or legislative assembly:
- “The WSPTA board of directors shall have full power and authority over the affairs of WSPTA between meetings of delegates except as otherwise provided in these bylaws. The board of directors:
- May adopt legislative positions not part of the adopted legislative program.”
Also, WSPTA Policy 5.3.2 Board of Directors Endorsement and Support outlines the positions in support or opposition to statewide initiatives that the board may take, including Endorse or Oppose with or without Active Involvement.
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Can a local PTA or council take an official position that is opposite of one the WSPTA or National PTA has taken?
No. When a local PTA or council affiliates with PTA, they agree to adhere to the provisions of the Bylaws of both National PTA and WSPTA. These bylaws prohibit local PTAs or councils from adopting positions in opposition to those adopted by National PTA or WSPTA.
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What is Initiative 2109?
Initiative 2109 repeals the Capital Gains Tax on long-term capital assets with gains over $250,000 (stocks and bonds, but not primary residences or retirement accounts), with the revenues from that tax going directly to support public education. The first $500M that the capital gains tax collects each year must go into the Education Trust Legacy Account, which can only support public schools (early learning, K-12, and higher education). Amounts collected above $500M must be deposited into the Common School Construction Account.
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What member adopted positions align with supporting the capital gains tax?
Because revenue generated by the capital gains tax can only be used to support public schools, supporting the capital gains tax and opposing its repeal through I-2109 aligns with many member-adopted positions of WSPTA:
Legislative Principles (permanent)
Budget, Revenue and Funding:
Washington State PTA shall identify and initiate education and action on public policy affecting tax policies that are fair, equitable, and provide stable, adequate revenues for public education and for programs that benefit children and youth. The association shall:
- Oppose budget policies, deficit reduction efforts, and other legislative proposals that negatively impact funding for child-related programs
Resolutions (permanent)
18.11 Common School Construction Funding
18.43 Increasing Access and Affordability of Post-Secondary Education
18.45 High-Quality Preschool to Third Grade Early Learning
18.46 K-12 Education Funding
2023-24 Legislative Priorities
Addressing Critical Gaps in Education Funding (Top 5)
Building and Maintaining Safer School Facilities (Top 5)
Expanding School Construction Funding Options (Also Supported)
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What does the capital gains tax apply to and who pays it?
The capital gains from the sale of stocks, bonds, and other capital assets when the profit is over $250,000, excluding retirement accounts and primary residences. In 2023, according to the Washington State Department of Revenue, the tax only affected 3,895 taxpayers (0.2% of all households), but raised $895 million in revenues, all of which benefit families with students in the continuum of public education, from early learning through higher education.
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What are some of the education programs that the capital gains tax has funded?
Over the last two legislative sessions, the Legislature has allocated money from the Education Legacy Trust Account and the Common School Construction Account to many education needs, including:
- The early childhood education and assistance program, including funds for increasing the number of preschool slots, and for early childhood intervention and prevention services;
- Closing the gap in funding for Special Education services;
- Supporting access to Community and Technical Colleges and state universities, including funds for the College Bound Scholarship program;
- Building, maintenance, and modernization of Skills Centers across the state;
- Improving indoor air quality and energy efficiency;
- Funding small rural district building needs through the Small District Modernization and Tribal Compact Grant program; and
- Increasing the square foot allowance for the School Construction Assistance Program.
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The capital gains tax has raised nearly $1 billion for education in the most recent fiscal year, what would happen to the programs funded by the tax if the tax is repealed? What budgets would be negatively impacted if the tax is repealed?
Repealing the capital gains tax, as proposed by Initiative 2109, would necessitate cuts to many of the critical programs that WSPTA supports, affecting almost every school district and student in the state.
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What are the counterpoints?
Support for I-2109: https://ballotpedia.org/Washington_Initiative_2109,_Repeal_Capital_Gains_Tax_Initiative_(2024)#Support
NO I-2109 coalition: https://www.no2109.org/resources
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What is Initiative 2117?
Initiative 2117 prohibits future carbon tax credit trading and repeals the 2021 Climate Commitment Act, (CCA), a state law that provided for a cap and invest program designed to reduce greenhouse gas emissions by 95% by 2050. Through the CCA, the state reinvests payments from large polluters back into our homes, schools and communities.
The CCA created a market-based cap-and-invest program designed to reduce greenhouse gas pollution. It works in two ways:
- Climate pollution is capped and reduced. The largest polluters in Washington state are required to purchase allowances — the more they pollute, the more they must purchase. Over time as the cap on pollution goes down, fewer allowances are available. Polluters must find ways to operate more cleanly. This is the “cap” in cap-and-invest.
- The state reinvests payments from polluters back into communities. CCA funding helps more Washingtonians switch to climate-friendly options for their homes, schools, businesses, vehicles, and more. This is the “invest” in cap-and-invest.
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What member adopted positions align with supporting the Climate Commitment Act?
Because revenue generated by the CCA’s carbon tax credit trading funds school district infrastructure and transportation that improve the health and safety of students, supporting the CCA and opposing its repeal through I-2117 aligns with many member-adopted positions of WSPTA:
Legislative Principles (permanent)
Health and Weel-Being of Children and Youth
Washington State PTA shall identify and initiate education and action on public policy that protects and promotes the health and welfare of children and youth. The association shall support:
- Evidence-based policies that reduce or reverse adverse health effects of indoor or outdoor environmental conditions
Safe and Nurturing Environments for Children and Youth
Washington State PTA shall identify and initiate education and action on public policy that provides safe and supportive settings and climates for children and youth. The association shall support:
- Traffic and pedestrian safety (safe routes to school)\
- Safe and healthy schools, which reduce environmental hazards
Budget, Revenue and Funding
Washington State PTA shall identify and initiate education and action on public policy affecting tax policies that are fair, equitable, and provide stable, adequate revenues for public education and for programs that benefit children and youth. The association shall:
- Oppose budget policies, deficit reduction efforts, and other legislative proposals that negatively impact funding for child-related programs
Resolutions (permanent)
2.1 Safe Travel Routes and Parking Lots
11.11 Indoor Air Standards
11.28 Mitigating the Health Effects of Climate Change
18.11 Common School/Construction Funding
18.46 K-12 Education Funding
2023-24 Legislative Priorities
Building and Maintaining Safer School Facilities (Top 5)
Mitigating the Adverse Impacts of Climate Change (Also Supported)
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Climate change seems out of scope for the PTA mission. Why is Washington State PTA getting involved with a climate change initiative?
Since its founding in 1897, PTA has worked to secure adequate laws for the care and protection of children and youth. Since 2003, PTA has recognized the growing importance of environmental issues and the impact they have on the health and welfare of children and their families. PTA and its members have a responsibility to promote environmental health and safety, and to help protect our world’s finite natural resources.
In addition to the health and safety impacts, revenues from the CCA fund school district projects covering buildings, transportation, and related infrastructure, including energy efficiency improvements, small district modernization, clean school buses, Safe Routes to School, and HVAC upgrades improve indoor air quality and comfort. These projects support our school districts in lowering operating costs, improving student health and safety. CCA funding also provides access to matching federal funding for these important projects.
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What are some of the programs that the CCA has funded?
The Washington State Legislature has appropriated $3.2 billion from CCA revenue in the 2023-2025 state budgets.
For school districts, the CCA helps to fund projects such as energy efficiency, small district modernization, zero-emission school buses, Safe Routes to School, and HVAC upgrades to improve indoor air quality and comfort. These projects help schools lower operating costs, increase resilience to environmental hazards, and improve student health and safety. Funding from the CCA also offers access to unprecedented federal matching funds for school districts.
Community-wide investments from the CCA create a better quality of life for the towns and cities in which our children live. The majority of the CCA dollars go towards clean transportation and buildings – the two largest sources of pollution in Washington state – with remaining portions funding clean energy, climate justice, and resilience from escalating effects such as heat, fires, storms, and droughts. For a full list of 2023-25 CCA-funded projects, please see How the Climate Commitment Act invests in a pollution-free Washington.
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What would be the impact to Washington communities and schools if the carbon tax was repealed and banned from being reinstituted?
If I-2117 passes and the CCA is repealed, billions of dollars in infrastructure money from the state and federal matching dollars would disappear. Communities and school districts wanting to make infrastructure improvements are restricted by law in how much money they can raise through local levies, and capital bonds have been extremely difficult to pass, as they required a supermajority vote (60%.) Statewide, only 26% of school district capital bonds have passed since January 2018.
Without access to CCA and federal matching money, most of the needed infrastructure improvements will not happen.
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Is there any evidence that the CCA has made a positive impact?
The CCA went into effect in January 2023 and brought in $2.2 billion in its first year to invest in projects that will deliver cleaner air and cleaner water for communities throughout the state. As noted above, $3.2 billion has already been allocated for the 2023-25 state budget. These projects are just getting started, so it is too soon to measure the impacts directly. Visit Washington climate action at work to see a visual representation of the timeline and emissions reductions expected due to the CCA and Climate Commitment Act projects and programs to see a map of all the projects the CCA funds around the state.
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What are the counterpoints?
Support for I-2117: https://ballotpedia.org/Washington_Initiative_2117,_Prohibit_Carbon_Tax_Credit_Trading_and_Repeal_Carbon_Cap-and-Invest_Program_Measure_(2024)#Support
NO 2117 We Can’t Afford It coalition: https://no2117.com/the-costs-of-i-2117/