WA HB2615

Department of Revenue must implement a voluntary disclosure program beginning July 1, 2027, waiving all penalties for businesses that register and pay business and occupation taxes (chapter 82.04 RCW) if they disclose taxable activity, have not committed fraud, and have not been contacted by the department in the prior four calendar years

Temporary tax amnesty waives all penalties and interest on unpaid state B&O tax, public utility tax, and state/local sales and use taxes for liabilities due before July 1, 2026, if taxpayers file outstanding returns by August 17, 2026, and pay in full by October 1, 2026

Taxpayers are disqualified from amnesty if they have prior evasion penalties, reseller permit misuse penalties, criminal tax prosecutions, are currently being audited, or have past due balances owed to the department

Taxpayers receiving amnesty relief cannot seek refunds or challenge the tax amounts paid, and the department retains authority to verify reported liabilities and assess additional taxes if underpayments are discovered

Amends RCW 82.32.080 to add the new amnesty program to the list of provisions governing how the department applies taxpayer payments