Bill > SB6348

This bill establishes a permanent voluntary disclosure program for individuals and businesses to register and pay taxes owed under Title 82 RCW, waiving all penalties for participants who disclose their taxable activity, have not engaged in fraud, and have not been contacted by the department for tax enforcement purposes in the current or prior four years. Additionally, the bill authorizes a temporary tax amnesty program, allowing taxpayers to pay all outstanding state business and occupation tax, public utility tax, sales tax, or use tax liabilities that became due before July 1, 2026, by August 17, 2026, and remit full payment of the tax balance by October 1, 2026, in exchange for a waiver of all unpaid penalties and interest, provided they file all outstanding returns, have not had evasion penalties assessed against them, and have not been defendants in criminal tax prosecutions. The bill also amends existing law regarding tax payment methods, requiring electronic funds transfer or other electronic payments unless waived by the department for good cause, and mandates electronic filing of tax returns unless similarly waived, while clarifying the order in which payments are applied to tax liabilities, penalties, and interest.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=6348&Year=2025&Initiative=false