WA SB5806

Creates a formal voluntary disclosure program within the Department of Revenue allowing unregistered taxpayers to come forward and register while receiving waived penalties and interest on past tax liability

Qualifying voluntary registrants must apply before any department contact, have no history of fraud or evasion, disclose all taxable activity, and attest under penalty of perjury to meeting requirements

Applications submitted between July 1, 2025 and September 30, 2025 receive complete waiver of all penalties and interest; after that window, partial penalty waivers apply

Does not relieve liability for sales taxes collected from buyers but not remitted to the department, and does not authorize refunds of taxes properly paid before July 1, 2025

References Washington's 2011 tax amnesty program (February 1 - April 30, 2011), which generated $345,800,000 and granted amnesty to over 5,000 taxpayers, as a model for expected revenue generation