Legislative resources

The Department of Revenue (DOR) provides nonpartisan tax assistance to executive and legislative entities. We are committed to delivering clear, objective recommendations and analysis to inform statewide tax policies. Please explore our comprehensive reports and tailored legislative resources below.

The work of the legislative liaisons includes:

Assisting legislative offices with constituent casework.
Monitoring and reviewing state legislation.
Providing fiscal notes and estimates.
Assisting in drafting bill language and technical reviews of amendments.
Proposing agency request legislation that improves how DOR administers tax laws and public service programs.

The Department of Revenue is the state’s primary tax agency. We collect and administer 93% of tax revenue for the state and oversee about 60 categories of taxes that help fund education, social services, health care, public safety, natural resource conservation and other services counted on by Washington residents. Our mission is to efficiently administer tax laws and public service programs with integrity. The department does this by providing tax education to individuals and businesses, processing business license applications. The department also administers programs such as the Working Families Tax Credit and Unclaimed Property.

DOR agency request legislation

DOR develops agency request legislation that improves the administration of the state’s tax code and ensures a positive and fair environment for businesses and taxpayers. If approved by the governor’s office, DOR may seek to have agency request legislation introduced by a lawmaker on the department’s behalf.

2026

Capital gains tax nonpayment as an exception to the statute of limitations
- Adds the failure to file a capital gains tax return as a condition for the department to assess taxes, penalties, or interest more than four years after the close of a tax year.
B&O tax exemption for payers of insurance premiums tax
- Bases the B&O tax exemption in RCW 82.04.320 on the payment of insurance premiums tax rather than on the description of the business.
Define fixture
- Codifies a definition of fixture for purposes of excise taxes.
Local tax improvements
- Clarifies procedures for the targeted underdeveloped urban areas tax deferral.
- Standardizes procedures for local real estate excise tax and lodging tax changes.
Fixes to the implementation of the 2025 tax bills
- Administrative clarifications and fixes to statutes amended by the tax bills passed during the 2025 session.
- This bill draft is still in the works and will be published soon.

Education and tax basics