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A showdown over tax breaks is coming to the state Capitol.

Washington has more than 500 exemptions and special tax rates on the books, worth billions of dollars a year, and debate so far in the Legislature has been about cutting programs to cover a $5.3 billion budget gap over the next two years.

But that tune will change slightly when Senate Democrats hold a hearing Wednesday on a handful of tax-related measures – including one to reconsider a piece of Tim Eyman’s Initiative 1053. The measure passed with a nearly 64 percent of the vote in November and requires a two-thirds vote in the House and Senate to raise taxes or cut tax “loopholes.” The latter has been a rallying cry for activists trying to avoid spending cuts to schools and health programs.