Codifying the voluntary disclosure tax program and authorizing temporary tax amnesty.

 S-4527.2

SENATE BILL 6348

State of Washington

69th Legislature

2026 Regular Session

By Senators Gildon and Dozier

Read first time 02/04/26. Referred to Committee on Ways & Means.

AN ACT Relating to codifying the voluntary disclosure tax program and authorizing temporary tax amnesty; amending RCW 82.32.080 ; and adding new sections 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:

(1) Beginning July 1, 2027, the department shall implement a voluntary disclosure program for all persons. All persons, including affiliates and subsidiaries of such persons, may participate in the voluntary disclosure program unless otherwise provided in this section. The department shall waive all penalties for participating entities of the voluntary disclosure program for the purpose of registering and collecting revenue due from persons subject to the tax levied under Title 82 RCW.