Washington Senate Bill SB6099

Washington 2025-2026 Regular Session

• Introduced: 1/13/26
• Refer: 1/13/26

Caption

AN ACT Relating to providing basic taxpayer fairness by delaying department of revenue action with regard to tax changes until rule making is finalized;

Summary

SB 6099 would require the Washington Department of Revenue to delay enforcement and collection of any tax law change that increases taxpayers’ liability until the department has completed related rulemaking. Under the bill, if a tax change takes effect before rulemaking is finalized, the department must suspend enforcement or collection from the effective date of the tax change until the first day of the calendar quarter after the rules are finalized. The bill is framed as a taxpayer fairness measure, intended to ensure that taxpayers are not subject to new or increased tax obligations before the administrative rules explaining how those changes will be implemented are in place. In practical terms, it would tie the timing of tax administration to the completion of agency rulemaking for tax increases, affecting the Department of Revenue’s ability to immediately enforce newly enacted tax liabilities.

Impact

SB 6099 would amend Washington law by adding a new section to chapter 82 RCW governing tax administration. It would limit the Department of Revenue’s authority to enforce or collect increased tax liabilities until rulemaking is complete and the next calendar quarter begins, creating a mandatory delay in implementation for tax changes that raise taxpayer liability. The bill would affect the Department of Revenue, taxpayers subject to new or increased taxes, and the timing of revenue collection for state tax measures.

Sentiment

Based on the bill caption and the absence of recorded committee testimony or votes in the provided materials, the bill appears to be presented in a favorable light as a taxpayer-protection or fairness measure. The framing suggests support for clearer implementation of tax changes and more notice before enforcement begins. However, because no committee discussion or voting history is included, there is no documented evidence here of broader support or opposition.

Contention

The main point of contention likely concerns whether delaying enforcement until rulemaking is finalized would improve fairness or instead slow the implementation of tax policy and delay state revenue collection. Supporters would likely emphasize predictability, administrative clarity, and taxpayer notice, while opponents could argue that the bill creates unnecessary delays, complicates timely tax administration, and could postpone collections for enacted tax increases. No specific stakeholder positions are provided in the available record.