6346-S.E AMH MANJ TAYT 585

ESSB 6346 - H AMD TO H AMD (H-3793.3/26) 2585

NOT ADOPTED 03/09/2026

On page 4, line 22 of the striking amendment, after "2026" insert ", or such subsequent date as the department may provide by rule consistent with the purpose of this chapter"

On page 8, line 11 of the striking amendment, after "may" strike "not be carried forward or backward" and insert "be carried forward"

On page 8, line 12 of the striking amendment, after "year." strike all material through "section." on line 13 and insert "Any credit in excess of the tax otherwise due may be carried forward or refunded, as designated by the taxpayer on their return as filed."

On page 24, line 7 of the striking amendment, after "(2)" strike all material through "section." on line 10 and insert "The provisions of section 6654 of the internal revenue code as of January 1, 2026, relating to the determination of reporting periods, required installments, due date of payments, determination of annualized income, and exceptions for underpayments of estimated tax apply to the estimated payments due under this chapter, except as provided herein."

On page 24, line 14 of the striking amendment, after "(4)" strike all material through "thereunder." on line 17 and insert "The limitation of section 6654 of the internal revenue code with respect to the use of the preceding year's tax for higher adjusted gross income is not applicable herein."

On page 24, after line 22 of the striking amendment, insert the following:

"(7) For estimated payments for years 2029 and thereafter, the preceding year's tax shall be the most recently filed return under section 702(1) of this act."

On page 24, line 31 of the striking amendment, after "than" strike "June 15th of the taxable year" and insert "by the filing deadline provided in section 702(1)(a) of this act"

On page 25, line 19 of the striking amendment, after "act" insert "; however, estimated payments by an electing entity shall not indicate that the election for the taxable year is final"

On page 25, after line 27 of the striking amendment, insert the following:

"(e) In the event that a final election is not made at filing pursuant to subsection (2)(a) of this section, the electing entity may elect to receive a refund of estimated payments made pursuant to this subsection (4) or the electing entity may elect to carry the overpayment to apply to the estimated payments for the next tax year."

On page 27, line 16 of the striking amendment, after "(a)" insert "(i)"

On page 26, after line 22 of the striking amendment, insert the following:

"(ii) Taxpayers may elect to file a return, by the due date prescribed herein, even if no tax is owed, or to claim a refund for payments exceeding the tax for the year.

(iii) Pass-through entities conducting business in Washington must file a return under this section regardless of tax due."

On page 28, line 24 of the striking amendment, after "(4)" strike "If" and insert "(a) Except as provided in subsection (4)(b) of this section, if"

On page 28, after line 29 of the striking amendment, insert the following:

"(b) If a pass-through entity has obtained an extension of time for filing the federal income tax return for a taxable year, the pass-through entity is entitled to the same extension of time for filing the return required under this section; however, the pass-through entity must still meet the requirements in section 502 of this act for the pass-through entity election. The pass-through entity must pay 80 percent of the estimated tax due in order to receive the extension."

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