The United States corporate income tax policy imposes a flat tax of 21 percent to businesses that federally qualify as corporations (Tax Policy Center, 2020). With the absence of corporate income tax policy in Washington State, virtually all businesses in Washington are subject to the state business and occupation (B&O) tax (Department of Revenue, 2017). Though the B&O tax for retailing is .00471, wholesaling .00484, manufacturing .00484, and service and other activities .015, there are benefits in implementing a Washington State corporate income tax policy (Access Washington, 2017). An increase in profit from taxing corporations in Washington State allows an increase in Washington State revenue that can be used for current and urgent matters for the residents of Washington State. The profit from corporate income tax in Washington State can be used to implement improved state government assistance on the lower income class. Creating corporate taxes in Washington State has the potential to boost and improve Washington State’s long-term economic growth. There is potential to redistribute corporate wealth to lower income Washington state residents in need by improving readily available resources and infrastructure in predominantly low-income areas. Implementing a corporate income tax policy on corporations that are, on a federal level, treated as corporations will allow small businesses to not participate in corporate Washington State income tax.