HI HR97

Requests the Department of Taxation to establish a Tax Amnesty Day allowing businesses and individuals to pay outstanding tax liabilities without penalties or fines.

Directs the Department of Taxation to develop guidelines and procedures for implementing the Tax Amnesty Day, including public outreach efforts to inform taxpayers of the opportunity.

References the 2009 Tax Fresh Start Program which collected approximately $14,400,000 in back taxes, including $4,200,000 in general excise tax and $3,900,000 in income tax.

Requires the Department of Taxation to submit a report to the Legislature no later than twenty days before the 2026 Regular Session convening, including feasibility assessment and potential impact of the proposed Tax Amnesty Day.