OLYMPIA — Gov. Jay Inslee is proposing a new capital gains tax and an increase in business taxes on services as part of his next two-year budget proposal that looks to increase spending on the state’s mental health system and the environment, including efforts to help the state’s struggling orca population. After rolling out his policy goals on tackling climate change and the mental health system earlier in the week, Inslee on Thursday unveiled more specifics for the 2019-2021 budget cycle. Most of the revenue from the $3.7 billion tax package proposed by Inslee comes from an increase in the business and occupation tax on services provided by accountants, attorneys, real estate agents and others.