BILL · 2021–22 SESSION · LATEST VERSION ESSB 5251

SB 5251: Tax and revenue laws

Modifying tax and revenue laws in a manner that is not estimated to affect state or local tax collections, by easing compliance burdens for taxpayers, clarifying ambiguities, making technical corrections, and providing administrative efficiencies.

Summary

Makes technical corrections, statutory clarifications, and administrative changes to the state tax and licensing codes.

From the Engrossed Substitute House Bill Report (ESSB 5251), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 145, Laws of 2021

IntroducedJan 18, 2021
Out of committeeFeb 12, 2021
Passed SenateFeb 25, 2021
Passed HouseApr 7, 2021
GovernorApr 26, 2021
LawApr 26, 2021

Prime sponsor: Mark Schoesler (R-9)
Introduced: January 18, 2021 in the Senate
Last action: April 26, 2021
Session law: Chapter 145, Laws of 2021
Budget: Has a fiscal note
Versions: SB 5251, ESSB 5251

AN ACT Relating to modifying tax and revenue laws in a manner that is not estimated to affect state or local tax collections, by easing compliance burdens for taxpayers, clarifying ambiguities, making technical corrections, and providing administrative efficiencies;

Votes

Senate · 3rd Reading & Final Passage

Passed February 25, 2021

Version voted on: ESSB 5251

49 Yea 0 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	29	0	0	0
Republican	20	0	0	0

How each member voted

Yea (49)

Permalink to this vote

House · 3rd Reading & Final Passage

Passed April 7, 2021

Version voted on: ESSB 5251

97 Yea 0 Nay 0 Absent 1 Excused

Party	Yea	Nay	Absent	Excused
Democrat	56	0	0	1
Republican	41	0	0	0

How each member voted

Yea (97)

Excused (1)

Cindy Ryu D-32

Permalink to this vote

History

Apr 26, 2021Effective date 7/25/2021. (ESSB 5251)
Apr 26, 2021Chapter 145, 2021 Laws. (ESSB 5251)
Apr 26, 2021Governor signed. (ESSB 5251)
Apr 20, 2021Delivered to Governor. (ESSB 5251)
Apr 12, 2021Speaker signed. (ESSB 5251)
Apr 10, 2021President signed. (ESSB 5251)
Apr 7, 2021Third reading, passed; yeas, 97; nays, 0; absent, 0; excused, 1. (ESSB 5251)
Apr 7, 2021Rules suspended. Placed on Third Reading. (ESSB 5251)
Apr 2, 2021Rules Committee relieved of further consideration. Placed on second reading. (ESSB 5251)
Mar 26, 2021Referred to Rules 2 Review. (ESSB 5251)
Mar 25, 2021FIN - Executive action taken by committee. (ESSB 5251)
Mar 25, 2021FIN - Majority; do pass. (ESSB 5251)
Feb 27, 2021First reading, referred to Finance. (ESSB 5251)
Feb 25, 2021Third reading, passed; yeas, 49; nays, 0; absent, 0; excused, 0. (ESSB 5251)
Feb 25, 2021Rules suspended. Placed on Third Reading. (ESSB 5251)
Feb 25, 2021Floor amendment(s) adopted. (ESSB 5251)
Feb 25, 20211st substitute bill substituted. (ESSB 5251)
Feb 25, 20211st substitute bill substituted.
Feb 18, 2021Placed on second reading. (ESSB 5251)
Feb 18, 2021Placed on second reading.
Feb 17, 2021Placed on second reading consent calendar. (ESSB 5251)
Feb 17, 2021Placed on second reading consent calendar.
Feb 12, 2021Passed to Rules Committee for second reading. (ESSB 5251)
Feb 12, 2021Passed to Rules Committee for second reading.
Feb 11, 2021WM - Majority; 1st substitute bill be substituted, do pass. (ESSB 5251)
Feb 11, 2021WM - Majority; 1st substitute bill be substituted, do pass.
Jan 18, 2021First reading, referred to Ways & Means.

SB 5251 in other sessions

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

SB 5251 (2025–26) Lodging tax revenues · Did not pass · died in committee
SB 5251 (2023–24) Commercial driver's licenses · Did not pass · stalled on the Senate floor
SB 5251 (2019–20) Rx drug cost transparency · Did not pass · died in committee
SB 5251 (2017–18) Tourism marketing · Enacted · Chapter 275, Laws of 2018
SB 5251 (2015–16) Public water syst assistance · Enacted · Chapter 111, Laws of 2016
SB 5251 (2013–14) B&O tax exemption for R&D · Did not pass · stalled on the Senate floor
SB 5251 (2011–12) Electric vehicle license fee · Did not pass · passed Senate, stalled in House
SB 5251 (2009–10) Pub records per page cost · Did not pass · died in committee

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