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

SB 6348 codifies Washington’s voluntary tax disclosure program and creates a temporary tax amnesty period. It allows businesses and individuals with unpaid state taxes (like sales, use, or business taxes) due before July 1, 2026, to avoid penalties and interest by filing all required returns and paying in full by October 1, 2026. To qualify, applicants must disclose all tax activity, have no fraud history, and not have been contacted by the department recently. The program excludes those with evasion penalties, criminal tax cases, or bankruptcy proceedings, and waives penalties only for taxes paid as required by the bill.