H-2446.2
HOUSE BILL 2347
State of Washington
69th Legislature
2026 Regular Session
By Representatives Dent, Barkis, and Richards
Prefiled 01/08/26. Read first time 01/12/26. Referred to Committee on Transportation.
AN ACT Relating to reducing the impact of the luxury aircraft tax; amending RCW 82.32.145 ; repealing RCW 82.48A.010 , 82.48A.020 , 82.48A.030 , and 82.48A.040 ; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.32.145 and 2025 c 417 s 205 are each amended to read as follows:
(1) Whenever the department has issued a warrant under RCW 82.32.210 for the collection of unpaid trust fund taxes from a limited liability business entity and that business entity has been terminated, dissolved, or abandoned, or is insolvent, the department may pursue collection of the entity's unpaid trust fund taxes, including penalties and interest on those taxes, against any or all of the responsible individuals. For purposes of this subsection, "insolvent" means the condition that results when the sum of the entity's debts exceeds the fair market value of its assets. The department may presume that an entity is insolvent if the entity refuses to disclose to the department the nature of its assets and liabilities.