5814-S.E AMH ORCU H2372.1

ESSB 5814 - H AMD

By Representative Orcutt

NOT ADOPTED 04/23/2025

On page 30, after line 10, insert the following:

"NEW SECTION. Sec. 601. (1) No assessment of penalties or interest for taxes imposed in this act may be made by the department of revenue against a taxpayer for taxes from the effective date of this section through January 1, 2027, including underpayments, failures to file, and other compliance errors.

(2) The definitions in RCW 82.32.020 apply to this section."

Renumber the remaining sections consecutively and correct any internal references accordingly.

EFFECT: Prohibits the Department of Revenue from assessing penalties and interest, except criminal penalties, for compliance errors by taxpayers for taxes due for a full calendar year from the effective date of the bill.

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