WA SB6348

Establishes a permanent voluntary disclosure program beginning July 1, 2027, allowing taxpayers who have not been contacted by the Department of Revenue in the past four years to register and pay back taxes with all penalties waived

Creates a temporary tax amnesty period requiring applications by August 17, 2026, and full payment by October 1, 2026, for unpaid state B&O tax, public utility tax, and state/local sales and use taxes that first became due before July 1, 2026

Waives all penalties and interest for amnesty participants who file outstanding returns, pay the full tax balance, and remain current on returns due between July 1, 2026 and October 1, 2026

Excludes taxpayers who have committed fraud, tax evasion, misused reseller permits, or been defendants in criminal tax prosecutions from participating in either program

Allows the Department of Revenue to rescind voluntary disclosure agreements within one year if participants are found to have misrepresented information on their applications