Providing basic taxpayer fairness by delaying department of revenue action with regard to tax changes until rule making is finalized.

 S-3847.1

SENATE BILL 6099

State of Washington

69th Legislature

2026 Regular Session

By Senators Gildon, Dozier, and Short

Read first time 01/13/26. Referred to Committee on Ways & Means.

AN ACT Relating to providing basic taxpayer fairness by delaying department of revenue action with regard to tax changes until rule making is finalized; and adding a new section to chapter 82.32 RCW.

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

NEW SECTION. Sec. 1. A new section is added to chapter 82.32 RCW to read as follows:

The department shall suspend enforcement, collection, or both, for any tax law change increasing the tax liability of taxpayers from the date the tax takes effect to the first day of the calendar quarter after the department finalizes rule making related to the tax law change.