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House Finance considers codifying voluntary disclosure program and a temporary tax amnesty
Summary
House Bill 2615 would codify the Department of Revenue's voluntary disclosure agreement program for B&O tax and establish a temporary tax amnesty window beginning June 10, 2026; sponsors and tax professionals said the program encourages compliance and can bring revenue into the state, while staff noted DOR technical issues to be resolved.
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.
Representative Amy Wallen (48th District), the sponsor, described personal experience with a large late-filing fine and said the policy helps taxpayers who make honest mistakes and encourages voluntary compliance. Witnesses supporting the bill included Lisa Thatcher (Washington Society of CPAs), Patrick Connor (NFIB), and Aaron Johnson (tax attorney, Ballard Sparling Powell), who said the program helps small businesses and nonprofits come into compliance and could yield significant revenue as it did following a 2011 amnesty.
Supporters and staff discussed DOR technical questions; sponsors said they were working with the department to resolve those details before further action. The committee closed the public hearing and added HB 2615 to the executive agenda for the next morning’s session.
