Creating a voluntary disclosure program within the department of revenue.

 S-2580.2

SENATE BILL 5806

State of Washington

69th Legislature

2025 Regular Session

By Senators Muzzall and Gildon

AN ACT Relating to improving tax administration and generating additional revenues by waiving penalties and interest by creating a voluntary disclosure program within the department of revenue; adding a new section to chapter 82.32 RCW; creating a new section; providing an effective date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. The legislature intends to create a formal voluntary disclosure program to encourage more taxpayers to register with the department of revenue and pay taxes in perpetuity.

Furthermore, the legislature finds that the last tax amnesty program in Washington state, between February 1, 2011, and April 30, 2011, generated $345,800,000 and over 5,000 taxpayers were granted amnesty. By waiving penalties and interest for a limited period of time, the legislature intends to accelerate the number of taxpayers that participate in the voluntary disclosure program, similar to the amnesty program in fiscal year 2011.

NEW SECTION. Sec. 2. A new section is added to chapter 82.32 RCW to read as follows: