Preempted sources of income
Seattle Mun. Code § 5.65.050
in effect5.65.050 - Preempted sources of income
Any sources of income included in income reported on a resident taxpayer's federal tax return that the laws of the United States prohibit cities from taxing, or that a final judgment of a court with jurisdiction to bind the City has determined cannot lawfully be included, shall not be included in a resident taxpayer's total income for purposes of calculating taxes due under this Chapter 5.65.
(Ord. 125339, § 2, 2017.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.65INTAHICORE_5.65.050PRSOINFetched: 11/1/2026
