The election and the tax dispute are connected, but they are separate decisions. Initiative 645 would repeal the 9.9% tax and prohibit state and local governments from imposing income taxes. Separately, a lawsuit challenging the tax’s constitutionality is pending in Klickitat County Superior Court and could eventually reach the Supreme Court.

The most closely watched judicial contest is for Position 4, which is opening with Justice Charles Johnson’s retirement. State Court of Appeals Judge Ian Birk is facing King County Superior Court Judge Sean O’Donnell. Their campaigns have raised more than $1 million combined, according to state Public Disclosure Commission records.

The tax was signed into law March 30. Opponents argue that Washington’s constitution and longstanding court precedent prohibit a graduated income tax. The Supreme Court has already considered other disputes tied to the measure, including a challenge involving a referendum and litigation over the wording of the Initiative 645 ballot disclosure. Those cases are distinct from the pending constitutional challenge to the tax itself.

O’Donnell received a $500 contribution from former Republican Attorney General Rob McKenna, who is helping lead the lawsuit against the tax. O’Donnell said he had not discussed the tax or litigation with McKenna.

“We cannot discuss it with anyone. We cannot predict how we would rule on something like that,” O’Donnell said, referring to judicial ethics rules. He also said judges face a high bar for recusal and that he does not ask who contributes to his campaign.

Birk has received significant backing from organized labor. Some labor groups supporting him have also contributed to the campaign opposing Initiative 645, according to campaign finance records.

“When we’re judges, we decide cases according to facts and law, and never politics or pressure,” Birk said. He said judges must follow the law even as they campaign in elections.

Outside spending has added to the scrutiny. The political action committee Beware the Attack on Our Courts has raised more than $1 million from political committees, individuals, businesses and unions. Its website promotes Birk. Birk’s campaign has criticized outside spending on O’Donnell’s behalf, including support from corporate groups.

O’Donnell’s campaign, in turn, has objected to Birk’s description of him as aligned with Republicans after the state GOP recommended O’Donnell to its voters. O’Donnell said he did not seek the recommendation and does not consider it an endorsement. A letter circulated by his campaign and signed by 62 judges accused Birk of making false or misleading statements and warned against making judicial races partisan.

Birk defended raising questions about O’Donnell’s political support, saying voters should consider who backs judicial candidates. Asked whether his campaign had crossed an ethical line, he said he believed his ethics had been challenged and characterized his campaign’s conduct as ordinary campaigning.

The candidates have also emphasized their records. O’Donnell points to more than a decade on King County Superior Court, leadership roles in the court system and service as a justice pro tem on the state Supreme Court. Birk, appointed to the Court of Appeals in 2022, cites his appellate work and says his decisions are grounded in the law. Birk lists Gov. Bob Ferguson and Attorney General Nick Brown among his endorsers; O’Donnell has highlighted support from former governors Christine Gregoire and Gary Locke, U.S. Rep. Adam Smith and U.S. Rep. Marilyn Strickland.

The outcome will determine who joins the state’s highest court, but not whether the tax survives Initiative 645. That question goes directly to voters, while the separate constitutional lawsuit could place the law before judges later.