---
type: "Bill"
title: "Concerning an excise tax on gains from the sale or exchange of certain capital assets."
description: "Concerning an excise tax on gains from the sale or exchange of certain capital assets."
jurisdiction: "us/states/wa"
legislature: "Washington Legislature"
session: "2021-2022"
identifier: "SB 5096"
citation: "Washington SB 5096 (2021-2022)"
classification: ["bill"]
subjects: ["TAXES - EXCISE"]
status: "enacted"
primary_sponsors: ["Robinson"]
version_count: 3
action_count: 46
vote_count: 15
first_action: "2021-01-06T05:00:00+00:00"
last_action: "2021-05-04T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/f6553b61-946b-4423-8250-26923652e3ec"
source_url: "http://apps.leg.wa.gov/billinfo/summary.aspx?bill=5096&year=2021"
source_hash: "31e32174f7b251931cbab51506353feed76da7deb4e1dbce5ba046162b19bfc2"
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 5096 (2021-2022) — Concerning an excise tax on gains from the sale or exchange of certain capital assets.

## 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/5096.htm)
2. **Engrossed Substitute Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2021-22/Htm/Bills/Senate%20Bills/5096-S.E.htm)
3. **Substitute Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2021-22/Htm/Bills/Senate%20Bills/5096-S.htm)

## Votes

- 744 Vick Pg 7 Ln 30 (#9) — **44–54** (fail) · lower
- Final Passage As Amended by the House on Reconsideration (#5) — **52–46** (pass) · lower
- 743 Vick Pg 9 Ln 11 (#11) — **44–54** (fail) · lower
- 3rd Reading & Final Passage (#5) — **25–24** (pass) · upper
- 742 Vick Pg 9 Ln 11 (#10) — **44–54** (fail) · lower
- 426 Wilson, L. Pg 6 Ln 23 (#3) — **23–26** (fail) · upper
- 739 Young Pg 4 Ln 2 (#6) — **45–53** (fail) · lower
- 726 Chase Pg 1 Ln 23 (#4) — **42–54** (fail) · lower
- 740 Orcutt Pg 4 Ln 10 (#8) — **47–51** (fail) · lower
- 745 Stokesbary Pg 3 Ln 5 (#5) — **45–53** (fail) · lower
- 402 Rivers Pg 7 Ln 37 (#4) — **24–25** (fail) · upper
- Final Passage as Recommended by Conference Committee (#7) — **25–24** (pass) · upper
- 734 Orcutt Pg 4 Ln 10 (#7) — **48–50** (fail) · lower
- Final Passage as Amended by the House (#1) — **53–45** (pass) · lower
- Final Passage as recommended by the Conference Committee (#8) — **52–44** (pass) · lower

## Sponsors

- Robinson — primary (person)
- C. Wilson — cosponsor (person)
- Hunt — cosponsor (person)
- Nguyen — cosponsor (person)

## Timeline

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

- **2021-01-06T05:00:00+00:00** Prefiled for introduction. `filing`
- **2021-01-11T05:00:00+00:00** First reading, referred to Ways & Means. `reading-1`
- **2021-01-14T05:00:00+00:00** Public hearing in the Senate Committee on Ways & Means at 4:00 PM.
- **2021-02-16T05:00:00+00:00** Executive action taken in the Senate Committee on Ways & Means at 1:30 PM.
- **2021-02-16T05:00:00+00:00** WM - Majority; 1st substitute bill be substituted, do pass. `passage`
- **2021-02-16T05:00:00+00:00** Minority; do not pass. `committee-passage-unfavorable`
- **2021-02-16T05:00:00+00:00** Minority; without recommendation. `committee-passage-unfavorable`
- **2021-02-18T05:00:00+00:00** Passed to Rules Committee for second reading.
- **2021-03-03T05:00:00+00:00** Placed on second reading by Rules Committee. `reading-2`
- **2021-03-06T05:00:00+00:00** 1st substitute bill substituted (WM 21). `substitution`
- **2021-03-06T05:00:00+00:00** Floor amendment(s) adopted.
- **2021-03-06T05:00:00+00:00** Rules suspended. Placed on Third Reading. `reading-3`
- **2021-03-06T05:00:00+00:00** Third reading, passed; yeas, 25; nays, 24; absent, 0; excused, 0. `reading-3`
- **2021-03-09T05:00:00+00:00** First reading, referred to Finance. `reading-1`
- **2021-03-15T04:00:00+00:00** Public hearing in the House Committee on Finance at 10:00 AM.
- **2021-04-16T04:00:00+00:00** Executive action taken in the House Committee on Finance at 9:00 AM.
- **2021-04-16T04:00:00+00:00** FIN - Majority; do pass with amendment(s). `committee-passage-favorable`
- **2021-04-16T04:00:00+00:00** Minority; do not pass. `committee-passage-unfavorable`
- **2021-04-19T04:00:00+00:00** Placed on second reading. `reading-2`
- **2021-04-20T04:00:00+00:00** Amendment ruled beyond the scope and object of the bill.
- **2021-04-20T04:00:00+00:00** Committee amendment(s) adopted as amended.
- **2021-04-20T04:00:00+00:00** Rules suspended. Placed on Third Reading. `reading-3`
- **2021-04-21T04:00:00+00:00** Third reading, passed; yeas, 53; nays, 45; absent, 0; excused, 0. `reading-3`
- **2021-04-21T04:00:00+00:00** Vote on third reading will be reconsidered.
- **2021-04-21T04:00:00+00:00** Third reading, passed; yeas, 52; nays, 46; absent, 0; excused, 0. `reading-3`
- **2021-04-22T04:00:00+00:00** Senate refuses to concur in House amendments. Asks House for conference thereon.
- **2021-04-22T04:00:00+00:00** Conference committee appointed. Senators Robinson, Pedersen, Wilson, L..
- **2021-04-23T04:00:00+00:00** Conference committee request granted.
- **2021-04-23T04:00:00+00:00** Conference committee appointed. Representatives Frame, Orcutt, Sullivan.
- **2021-04-23T04:00:00+00:00** Conference committee report; received 7:27 PM 4/23/2021.
- **2021-04-23T04:00:00+00:00** Conference committee report; received 8:15 PM 4/23/2021.
- **2021-04-23T04:00:00+00:00** Signed by Representatives Frame, Sullivan; Senators Pedersen, Robinson. `passage`
- **2021-04-24T04:00:00+00:00** Conference committee report adopted.
- **2021-04-24T04:00:00+00:00** Passed final passage as recommended by conference committee; yeas, 52; nays, 44; absent, 0; excused, 2.
- **2021-04-25T04:00:00+00:00** Conference committee report adopted.
- **2021-04-25T04:00:00+00:00** Passed final passage as recommended by conference committee; yeas, 25; nays, 24; absent, 0; excused, 0.
- **2021-04-25T04:00:00+00:00** President signed. `passage`
- **2021-04-25T04:00:00+00:00** Speaker signed. `passage`
- **2021-04-26T04:00:00+00:00** Delivered to Governor. `executive-receipt`
- **2021-05-04T04:00:00+00:00** Governor signed. `executive-signature`
- **2021-05-04T04:00:00+00:00** Chapter 196, 2021 Laws. `became-law`
- **2021-05-04T04:00:00+00:00** Effective date 7/25/2021. `became-law`
- **2021-01-14T21:00:00+00:00** Scheduled for public hearing in the Senate Committee on Ways & Means at 04:00 PM
- **2021-02-16T18:30:00+00:00** Scheduled for public hearing in the Senate Committee on Ways & Means at 01:30 PM
- **2021-03-15T14:00:00+00:00** Scheduled for public hearing in the House Committee on Finance at 10:00 AM
- **2021-04-16T13:00:00+00:00** Scheduled for public hearing in the House Committee on Finance at 09:00 AM

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f6553b61-946b-4423-8250-26923652e3ec`. Confidence: reported (aggregated from official Washington legislature records).