House Finance considers codifying voluntary disclosure program and a temporary tax amnesty

House Finance heard House Bill 2615 on Feb. 4, a proposal to codify the Department of Revenue’s voluntary disclosure agreement (VDA) program and to authorize a temporary tax-amnesty program. Christina King, committee staff, described the VDA codification (effective 07/01/2027 and limited to business-and-occupation tax liabilities) and the amnesty provisions: an amnesty program beginning 06/10/2026 waiving penalties and interest for certain B&O, public-utility and state-and-local sales-and-use tax liabilities owed before 07/01/2026 if taxpayers file amnesty applications by 08/17/2026 and pay by 10/01/2026, subject to eligibility restrictions (no fraud/evasion, not currently under DOR enforcement or audit, no past balance due). King said a fiscal note had been requested but not yet posted to the record.