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

HB 2615 codifies Washington’s voluntary tax disclosure program and creates a temporary tax amnesty period for eligible taxpayers. It allows businesses to disclose past tax liabilities (for business and occupation, sales, and use taxes) due before July 1, 2026, by filing all required returns and paying full tax amounts by August 17, 2026, with penalties and interest waived. To qualify, taxpayers must not have committed fraud, evasion, or misrepresentation, must not be under audit or in bankruptcy, and must have no prior evasion penalties or criminal tax prosecutions. The program does not waive penalties for tax evasion (RCW 82.32.090) or reseller permit misuse (RCW 82.32.291), and requires full payment of all tax liabilities by October 1, 2026.