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HB 2615

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

2025-2026 Regular Session Introduced by Stephanie Barnard and 3 co-sponsors

HB 2615 codifies Washington's voluntary disclosure program and establishes temporary tax amnesty allowing taxpayers to report unreported taxes with reduced penalties.

Referred to Appropriations.
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Bill Summary · HB 2615

Legislative bill overview

HB 2615 codifies Washington's voluntary disclosure tax program into law and establishes a temporary tax amnesty period. The bill formalizes existing administrative procedures that allow taxpayers to voluntarily report previously unreported tax liabilities while reducing or eliminating penalties and interest.

Why is this important

Tax amnesty programs can generate revenue from non-compliant taxpayers while encouraging voluntary compliance without lengthy audits. Codifying the program provides legal certainty for both taxpayers considering disclosure and tax administrators implementing the program, potentially increasing participation rates.

Potential points of contention

  • Revenue predictability: Temporary amnesty periods create uncertain, one-time revenue; critics may question reliance on these programs versus stronger enforcement mechanisms
  • Fairness concerns: Taxpayers who remained compliant may view amnesty as rewarding tax avoidance, potentially undermining voluntary compliance culture
  • Program scope ambiguity: The bill's specific amnesty terms (duration, covered tax types, penalty reduction percentages) are critical but may require clarification during appropriations phase

Compiled from official sources — confirm details with the bill’s official record.

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