Only six other states don't have one. And why not?

The first call for an income tax came in 1929 - during the first Progressive era. Although it passed the legislature, it was shot down by the state Supreme Court, and the B&O tax on business receipts was created in its place.

Later, in a 2002 report to the Legislature, a panel headed by Bill Gates Sr. listed all of the advantages of a state income tax, including:

• it's deductible from federal taxable income for those who itemize;
• it provides for growth in tax revenues commensurate with the growth in the demand for state government services;
• it allows a more progressive tax system;
• it is based on one measure of ability to pay − income;
• it is efficient because it has a broad base and a low rate;
• it allows for a more competitive tax structure relative to other states; and
• it would allow a reduction in our very high and very regressive property tax.

That report to the legislature was promptly shelved, and discussion of an income tax continues to be a legislative taboo. Why? Because it's political suicide.

In the theater of politics, the expedient and the easy often trumps the realistic and the necessary. And that's why no one - especially not Governor Chris Gregoire - will be advocating for a Washington income tax anytime soon.

And we will continue to balance the budget on a regressive, unstable, two-legged stool.