WA People
BILL · 2021–22 SESSION · LATEST VERSION SHB 2099

HB 2099: Tax penalties

Improving tax administration by waiving penalties and imposing interest in certain situations involving delayed tax payments, and by extending a statute of limitations period for certain egregious tax crimes.

Summary

  • Provides for the calculation of interest when the Department of Revenue grants a filing extension for any return.
  • Increases the statute of limitations for the prosecution of the class C felony of filing fraudulent or false returns and for the use of sales suppression software to six years after the date of commission or discovery.

From the Substitute House Bill Report (SHB 2099), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 282, Laws of 2022
  1. IntroducedJan 26, 2022
  2. Out of committeeFeb 7, 2022
  3. Passed HouseFeb 26, 2022
  4. Passed SenateMar 10, 2022
  5. GovernorMar 31, 2022
  6. LawMar 31, 2022
Prime sponsor
April Berg (D-44)
Introduced
January 26, 2022 in the House
Last action
March 31, 2022
Session law
Chapter 282, Laws of 2022
Requested by
State agency
Companion bill
SB 5924
Budget
Has a fiscal note
Versions
HB 2099, SHB 2099

AN ACT Relating to improving tax administration by waiving penalties and imposing interest in certain situations involving delayed tax payments, and by extending a statute of limitations period for certain egregious tax crimes;

Sponsors

Prime sponsor: April Berg (D-44)

2 co-sponsors (1 Democrat, 1 Republican)

Noel Frame D-36Representative R-39

Votes

House · 3rd Reading & Final Passage

Passed February 26, 2022
Version voted on: SHB 2099
86 Yea 9 Nay 0 Absent 3 Excused
PartyYeaNayAbsentExcused
Democrat56001
Republican30902
How each member voted

Yea (86)

Excused (3)

Permalink to this vote

Senate · 3rd Reading & Final Passage

Passed March 10, 2022
Version voted on: SHB 2099
47 Yea 2 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat28100
Republican19100
How each member voted

Nay (2)

Permalink to this vote

History

  1. Effective date 1/1/2023*. (SHB 2099)
  2. Chapter 282, 2022 Laws. (SHB 2099)
  3. Governor signed. (SHB 2099)
  4. Rules Committee relieved of further consideration. Placed on second reading. (SHB 2099)
  5. Passed to Rules Committee for second reading. (SHB 2099)
  6. President signed. (SHB 2099)
  7. Delivered to Governor. (SHB 2099)
  8. Speaker signed. (SHB 2099)
  9. Third reading, passed; yeas, 47; nays, 2; absent, 0; excused, 0. (SHB 2099)
  10. Rules suspended. Placed on Third Reading. (SHB 2099)
  11. Minority; without recommendation. (SHB 2099)
  12. WM - Majority; do pass. (SHB 2099)
  13. First reading, referred to Ways & Means. (SHB 2099)
  14. Third reading, passed; yeas, 86; nays, 9; absent, 0; excused, 3. (SHB 2099)
  15. Rules suspended. Placed on Third Reading. (SHB 2099)
  16. 1st substitute bill substituted. (SHB 2099)
  17. 1st substitute bill substituted.
  18. Rules Committee relieved of further consideration. Placed on second reading. (SHB 2099)
  19. Rules Committee relieved of further consideration. Placed on second reading.
  20. Referred to Rules 2 Review. (SHB 2099)
  21. FIN - Majority; 1st substitute bill be substituted, do pass. (SHB 2099)
  22. Minority; do not pass. (SHB 2099)
  23. Minority; without recommendation. (SHB 2099)
  24. FIN - Executive action taken by committee.
  25. Minority; without recommendation.
  26. Minority; do not pass.
  27. FIN - Majority; 1st substitute bill be substituted, do pass.
  28. Referred to Rules 2 Review.
  29. First reading, referred to Finance.

HB 2099 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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