---
type: "Bill"
title: "Improving tax administration by waiving penalties and imposing interest in certain situations involving delayed tax payments, and by extending a statute of limitations period for certain egregious tax crimes."
description: "Improving tax administration by waiving penalties and imposing interest in certain situations involving delayed tax payments, and by extending a statute of limitations period for certain egregious tax crimes."
jurisdiction: "us/states/wa"
legislature: "Washington Legislature"
session: "2021-2022"
identifier: "HB 2099"
citation: "Washington HB 2099 (2021-2022)"
classification: ["bill"]
subjects: ["CRIMES", "REVENUE", "DEPARTMENT", "TAXES - EXCISE", "TAXES", "GENERALLY"]
status: "enacted"
primary_sponsors: ["Berg"]
version_count: 2
action_count: 31
vote_count: 2
first_action: "2022-01-26T05:00:00+00:00"
last_action: "2022-03-31T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/ef256bd4-d3d3-46d3-bb46-8f2503b3a73b"
source_url: "http://apps.leg.wa.gov/billinfo/summary.aspx?bill=2099&year=2021"
source_hash: "345afbc21da78b6389356e42769422eb1860c31688fe09ae002a0d8b9eb5e949"
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 HB 2099 (2021-2022) — Improving tax administration by waiving penalties and imposing interest in certain situations involving delayed tax payments, and by extending a statute of limitations period for certain egregious tax crimes.

## 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/House%20Bills/2099.htm)
2. **Substitute Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2021-22/Htm/Bills/House%20Bills/2099-S.htm)

## Votes

- 3rd Reading & Final Passage (#13) — **47–2** (pass) · upper
- 3rd Reading & Final Passage (#2) — **86–9** (pass) · lower

## Sponsors

- Berg — primary (person)
- Frame — cosponsor (person)
- Sutherland — cosponsor (person)

## Timeline

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

- **2022-01-26T05:00:00+00:00** First reading, referred to Finance. `reading-1`
- **2022-02-01T05:00:00+00:00** Public hearing in the House Committee on Finance at 1:30 PM.
- **2022-02-04T05:00:00+00:00** Executive session scheduled, but no action was taken in the House Committee on Finance at 8:00 AM.
- **2022-02-07T05:00:00+00:00** Executive action taken in the House Committee on Finance at 8:00 AM.
- **2022-02-07T05:00:00+00:00** FIN - Majority; 1st substitute bill be substituted, do pass. `passage`
- **2022-02-07T05:00:00+00:00** Minority; do not pass. `committee-passage-unfavorable`
- **2022-02-07T05:00:00+00:00** Minority; without recommendation. `committee-passage-unfavorable`
- **2022-02-07T05:00:00+00:00** Referred to Rules 2 Review. `referral-committee`
- **2022-02-25T05:00:00+00:00** Rules Committee relieved of further consideration. Placed on second reading. `reading-2`
- **2022-02-26T05:00:00+00:00** 1st substitute bill substituted (FIN 22). `substitution`
- **2022-02-26T05:00:00+00:00** Rules suspended. Placed on Third Reading. `reading-3`
- **2022-02-26T05:00:00+00:00** Third reading, passed; yeas, 86; nays, 9; absent, 0; excused, 3. `reading-3`
- **2022-03-01T05:00:00+00:00** First reading, referred to Ways & Means. `reading-1`
- **2022-03-07T05:00:00+00:00** Public hearing in the Senate Committee on Ways & Means at 5:00 PM.
- **2022-03-09T05:00:00+00:00** Executive action taken in the Senate Committee on Ways & Means at 12:00 PM.
- **2022-03-09T05:00:00+00:00** WM - Majority; do pass. `committee-passage-favorable`
- **2022-03-09T05:00:00+00:00** Minority; without recommendation. `committee-passage-unfavorable`
- **2022-03-10T05:00:00+00:00** Passed to Rules Committee for second reading.
- **2022-03-10T05:00:00+00:00** Rules Committee relieved of further consideration. Placed on second reading. `reading-2`
- **2022-03-10T05:00:00+00:00** Rules suspended. Placed on Third Reading. `reading-3`
- **2022-03-10T05:00:00+00:00** Third reading, passed; yeas, 47; nays, 2; absent, 0; excused, 0. `reading-3`
- **2022-03-10T05:00:00+00:00** Speaker signed. `passage`
- **2022-03-10T05:00:00+00:00** President signed. `passage`
- **2022-03-10T05:00:00+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 282, 2022 Laws. `became-law`
- **2022-03-31T04:00:00+00:00** Effective date 1/1/2023*. `became-law`
- **2022-02-01T18:30:00+00:00** Scheduled for public hearing in the House Committee on Finance at 01:30 PM
- **2022-02-07T13:00:00+00:00** Scheduled for public hearing in the House Committee on Finance at 08:00 AM
- **2022-03-07T22:00:00+00:00** Scheduled for public hearing in the Senate Committee on Ways & Means at 05:00 PM
- **2022-03-09T17:00:00+00:00** Scheduled for public hearing in the Senate Committee on Ways & Means at 12:00 PM

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ef256bd4-d3d3-46d3-bb46-8f2503b3a73b`. Confidence: reported (aggregated from official Washington legislature records).