---
type: "Bill"
title: "Providing substantial and permanent tax relief for small businesses to mitigate structural deficiencies in Washington's business and occupation tax and lessen long-term negative economic consequences of the pandemic that have disproportionately impacted small businesses. (REVISED FOR ENGROSSED: Providing substantial tax relief for small businesses to mitigate structural deficiencies in Washington's business and occupation tax and lessen long-term negative economic consequences of the pandemic that have disproportionately impacted small businesses.)"
description: "Providing substantial and permanent tax relief for small businesses to mitigate structural deficiencies in Washington's business and occupation tax and lessen long-term negative economic consequences of the pandemic that have disproportionately impacted small businesses. (REVISED FOR ENGROSSED: Providing substantial tax relief for small businesses to mitigate structural deficiencies in Washington's business and occupation tax and lessen long-term negative economic consequences of the pandemic that have disproportionately impacted small businesses.)"
jurisdiction: "us/states/wa"
legislature: "Washington Legislature"
session: "2021-2022"
identifier: "SB 5980"
citation: "Washington SB 5980 (2021-2022)"
classification: ["bill"]
subjects: ["BUSINESSES", "TAX PREFERENCES - EXEMPTIONS", "CREDITS", "DEDUCTIONS", "DEFERRALS", "ETC."]
status: "enacted"
primary_sponsors: ["Carlyle"]
version_count: 3
action_count: 31
vote_count: 3
first_action: "2022-02-22T05:00:00+00:00"
last_action: "2022-03-31T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/da59bee8-cfc9-4d8d-9fed-16e3fb48561b"
source_url: "http://apps.leg.wa.gov/billinfo/summary.aspx?bill=5980&year=2021"
source_hash: "85f2f534648d2bd0d00f8f8018c22efa5b6eba91d804b05720bff46e2d93cdb2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wa"]
---

# Washington SB 5980 (2021-2022) — Providing substantial and permanent tax relief for small businesses to mitigate structural deficiencies in Washington's business and occupation tax and lessen long-term negative economic consequences of the pandemic that have disproportionately impacted small businesses. (REVISED FOR ENGROSSED: Providing substantial tax relief for small businesses to mitigate structural deficiencies in Washington's business and occupation tax and lessen long-term negative economic consequences of the pandemic that have disproportionately impacted small businesses.)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2021-22/Htm/Bills/Senate%20Bills/5980.htm)
2. **Engrossed Substitute Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2021-22/Htm/Bills/Senate%20Bills/5980-S.E.htm)
3. **Substitute Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2021-22/Htm/Bills/Senate%20Bills/5980-S.htm)

## Votes

- 3rd Reading & Final Passage (#48) — **46–0** (pass) · upper
- Final Passage as Amended by the House (#9) — **97–0** (pass) · lower
- Final Passage as Amended by the House (#34) — **48–0** (pass) · upper

## Sponsors

- Carlyle — primary (person)
- Hunt — cosponsor (person)
- Kuderer — cosponsor (person)
- Mullet — cosponsor (person)
- Randall — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-02-22T05:00:00+00:00** First reading, referred to Ways & Means. `reading-1`
- **2022-02-24T05:00:00+00:00** Public hearing in the Senate Committee on Ways & Means at 4:00 PM.
- **2022-02-28T05:00:00+00:00** Executive action taken in the Senate Committee on Ways & Means at 10:00 AM.
- **2022-02-28T05:00:00+00:00** WM - Majority; 1st substitute bill be substituted, do pass. `passage`
- **2022-02-28T05:00:00+00:00** Passed to Rules Committee for second reading.
- **2022-03-02T05:00:00+00:00** Placed on second reading by Rules Committee. `reading-2`
- **2022-03-04T05:00:00+00:00** 1st substitute bill substituted (WM 22). `substitution`
- **2022-03-04T05:00:00+00:00** Floor amendment(s) adopted.
- **2022-03-04T05:00:00+00:00** Rules suspended. Placed on Third Reading. `reading-3`
- **2022-03-04T05:00:00+00:00** Third reading, passed; yeas, 46; nays, 0; absent, 0; excused, 3. `reading-3`
- **2022-03-04T05:00:00+00:00** First reading, referred to Finance. `reading-1`
- **2022-03-07T05:00:00+00:00** Public hearing and executive session scheduled, but no action was taken in the House Committee on Finance at 8:00 AM.
- **2022-03-08T05:00:00+00:00** Executive action taken in the House Committee on Finance at 1:00 PM.
- **2022-03-08T05:00:00+00:00** FIN - Majority; do pass with amendment(s). `committee-passage-favorable`
- **2022-03-08T05:00:00+00:00** Referred to Rules 2 Review. `referral-committee`
- **2022-03-09T05:00:00+00:00** Rules Committee relieved of further consideration. Placed on second reading. `reading-2`
- **2022-03-09T05:00:00+00:00** Committee amendment(s) adopted with no other amendments.
- **2022-03-09T05:00:00+00:00** Rules suspended. Placed on Third Reading. `reading-3`
- **2022-03-09T05:00:00+00:00** Third reading, passed; yeas, 97; nays, 0; absent, 0; excused, 1. `reading-3`
- **2022-03-10T05:00:00+00:00** Senate concurred in House amendments.
- **2022-03-10T05:00:00+00:00** Passed final passage; yeas, 48; nays, 0; absent, 0; excused, 1. `passage`
- **2022-03-10T05:00:00+00:00** President signed. `passage`
- **2022-03-10T05:00:00+00:00** Speaker signed. `passage`
- **2022-03-11T05:00:00+00:00** Delivered to Governor. `executive-receipt`
- **2022-03-31T04:00:00+00:00** Governor signed. `executive-signature`
- **2022-03-31T04:00:00+00:00** Chapter 295, 2022 Laws. `became-law`
- **2022-03-31T04:00:00+00:00** Effective date 6/9/2022. `became-law`
- **2022-02-24T21:00:00+00:00** Scheduled for public hearing in the Senate Committee on Ways & Means at 04:00 PM
- **2022-02-28T15:00:00+00:00** Scheduled for public hearing in the Senate Committee on Ways & Means at 10:00 AM
- **2022-03-07T13:00:00+00:00** Scheduled for public hearing in the House Committee on Finance at 08:00 AM
- **2022-03-08T18:00:00+00:00** Scheduled for public hearing in the House Committee on Finance at 01:00 PM

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/da59bee8-cfc9-4d8d-9fed-16e3fb48561b`. Confidence: reported (aggregated from official Washington legislature records).