BILL · 2025–26 SESSION · LATEST VERSION ESSB 6113

SB 6113: Tax administration

Concerning taxes administered by the department of revenue.

Summary

  • Makes technical and administrative changes to the tax code.
  • Codifies Department of Revenue guidance related to the implementation of Chapter 422, Laws of 2025—Engrossed Substitute Senate Bill 5814.

From the Engrossed Substitute House Bill Report (ESSB 6113), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted (partial veto) Enacted with partial veto · Chapter 250, Laws of 2026
  1. IntroducedJan 14, 2026
  2. Out of committeeFeb 9, 2026
  3. Passed SenateFeb 16, 2026
  4. Passed HouseMar 6, 2026
  5. Partly vetoedMar 30, 2026
  6. LawMar 30, 2026
Prime sponsor
Noel Frame (D-36)
Introduced
January 14, 2026 in the Senate
Last action
March 30, 2026
Session law
Chapter 250, Laws of 2026
Requested by
State agency
Companion bill
HB 2257
Budget
Has a fiscal note
Versions
SB 6113, SSB 6113, ESSB 6113

AN ACT Relating to improving the tax law administered by the department of revenue by making technical corrections, clarifying ambiguities, and providing administrative efficiencies in a manner that is not estimated to affect state or local tax;

Sponsors

Prime sponsor: Noel Frame (D-36)

2 co-sponsors (2 Democrats, 0 Republicans)

Votes

Senate · 3rd Reading & Final Passage

Passed February 16, 2026
Version voted on: ESSB 6113
45 Yea 3 Nay 1 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat29010
Republican16300
How each member voted

House · Final Passage as Amended by the House

Passed March 6, 2026
Version voted on: ESSB 6113
92 Yea 4 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat58001
Republican34401
How each member voted

Yea (92)

Excused (2)

Senate · Final Passage as Amended by the House

Passed March 10, 2026
Version voted on: ESSB 6113
44 Yea 4 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat29001
Republican15400
How each member voted

History

  1. Effective date 6/11/2026. (ESSB 6113)
  2. Chapter 250, 2026 Laws PV. (ESSB 6113)
  3. Governor partially vetoed. (ESSB 6113)
  4. Delivered to Governor. (ESSB 6113)
  5. Speaker signed. (ESSB 6113)
  6. President signed. (ESSB 6113)
  7. Passed final passage; yeas, 44; nays, 4; absent, 0; excused, 1. (ESSB 6113)
  8. Senate concurred in House amendments. (ESSB 6113)
  9. Third reading, passed; yeas, 92; nays, 4; absent, 0; excused, 2. (ESSB 6113)
  10. Rules suspended. Placed on Third Reading. (ESSB 6113)
  11. Floor amendment(s) adopted. (ESSB 6113)
  12. Committee amendment not adopted. (ESSB 6113)
  13. Rules Committee relieved of further consideration. Placed on second reading. (ESSB 6113)
  14. FIN - Executive action taken by committee. (ESSB 6113)
  15. Referred to Rules 2 Review. (ESSB 6113)
  16. FIN - Majority; do pass with amendment(s). (ESSB 6113)
  17. First reading, referred to Finance. (ESSB 6113)
  18. Third reading, passed; yeas, 45; nays, 3; absent, 1; excused, 0. (ESSB 6113)
  19. Rules suspended. Placed on Third Reading. (ESSB 6113)
  20. Floor amendment(s) adopted. (ESSB 6113)
  21. 1st substitute bill substituted. (ESSB 6113)
  22. 1st substitute bill substituted.
  23. Placed on second reading by Rules Committee. (ESSB 6113)
  24. Placed on second reading by Rules Committee.
  25. Minority; without recommendation. (ESSB 6113)
  26. WM - Majority; 1st substitute bill be substituted, do pass. (ESSB 6113)
  27. Passed to Rules Committee for second reading. (ESSB 6113)
  28. WM - Majority; 1st substitute bill be substituted, do pass.
  29. Minority; without recommendation.
  30. Passed to Rules Committee for second reading.
  31. First reading, referred to Ways & Means.

SB 6113 in other sessions

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

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