---
type: "Bill"
title: "Modifying business and occupation tax surcharges, rates, and the advanced computing surcharge cap, clarifying the business and occupation tax deduction for certain investments, and creating a temporary business and occupation tax surcharge on large companies."
description: "Modifying business and occupation tax surcharges, rates, and the advanced computing surcharge cap, clarifying the business and occupation tax deduction for certain investments, and creating a temporary business and occupation tax surcharge on large companies."
jurisdiction: "us/states/wa"
legislature: "Washington Legislature"
session: "2025-2026"
identifier: "HB 2081"
citation: "Washington HB 2081 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Fitzgibbon"]
version_count: 4
action_count: 27
vote_count: 18
first_action: "2025-04-16"
last_action: "2025-05-20"
source: "openstates"
source_identifier: "ocd-bill/a1f4f836-69c0-4e72-92a6-7f1935d57cc4"
source_url: "https://app.leg.wa.gov/billsummary/?BillNumber=2081&Year=2025&Initiative=false"
source_hash: "78cf7681e468d2ef41d1070e64a6b3ed80a0a0b513fb15aba5bade354aa6e930"
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 2081 (2025-2026) — Modifying business and occupation tax surcharges, rates, and the advanced computing surcharge cap, clarifying the business and occupation tax deduction for certain investments, and creating a temporary business and occupation tax surcharge on large companies.

## 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/2025-26/Htm/Bills/House%20Bills/2081.htm)
2. **Engrossed Substitute Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2025-26/Htm/Bills/House%20Bills/2081-S.E.htm)
3. **Substitute Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2025-26/Htm/Bills/House%20Bills/2081-S.htm)
4. **Substitute Passed Legislature** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2025-26/Htm/Bills/House%20Passed%20Legislature/2081-S.PL.htm)

## Votes

- 1330 Abell Pg 41 Ln 39 (#2) — **45–53** (fail) · lower
- 477 Short Pg 31 Ln 32 (#12) — **19–29** (fail) · upper
- 1336 Griffey Pg 12 Ln 30 (#33) — **45–53** (fail) · lower
- 1332 Connors Pg 31 Ln 8 (#35) — **45–53** (fail) · lower
- 485 Muzzall Pg 8 Ln 34 (#9) — **19–29** (fail) · upper
- 1333 Waters Pg 12 Ln 7 (#32) — **45–53** (fail) · lower
- 3rd Reading & Final Passage (#17) — **26–22** (pass) · upper
- 1349 Dent Pg 31 Ln 25 (#1) — **45–53** (fail) · lower
- Motion to Place Measure on 3rd Reading & Final Passage (#3) — **59–39** (pass) · lower
- 1331 Caldier Pg 9 Ln 16 (#31) — **45–53** (fail) · lower
- 3rd Reading & Final Passage (#4) — **50–48** (pass) · lower
- 502 MacEwen Pg 30 Ln 28 (#11) — **19–29** (fail) · upper
- 486 Braun Pg 41 Ln 32 (#16) — **21–27** (fail) · upper
- 1334 Manjarrez Pg 21 Ln 40 (#34) — **46–52** (fail) · lower
- 481 Christian Pg 30 Ln 28 (#10) — **19–29** (fail) · upper
- 489 Wagoner Pg 31 Ln 32 (#13) — **20–28** (fail) · upper
- 487 Warnick Pg 32 Ln 3 (#15) — **20–28** (fail) · upper
- 483 Muzzall Pg 32 Ln 3 (#14) — **21–27** (fail) · upper

## Sponsors

- Fitzgibbon — primary (person)
- Berry — cosponsor (person)
- Macri — cosponsor (person)
- Parshley — cosponsor (person)
- Peterson — cosponsor (person)
- Pollet — cosponsor (person)
- Reed — cosponsor (person)
- Scott — cosponsor (person)

## Timeline

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

- **2025-04-16** First reading, referred to Finance. `reading-1`
- **2025-04-18** Public hearing in the House Committee on Finance at 8:00 AM.
- **2025-04-19** Executive action taken in the House Committee on Finance at 9:00 AM.
- **2025-04-19** FIN - Majority; 1st substitute bill be substituted, do pass. `substitution`
- **2025-04-19** Minority; do not pass. `committee-passage-unfavorable`
- **2025-04-19** Placed on second reading. `reading-2`
- **2025-04-21** 1st substitute bill substituted (FIN 25). `substitution`
- **2025-04-21** Amendment ruled beyond the scope and object of the bill.
- **2025-04-21** Held on calendar.
- **2025-04-22** Floor amendment(s) adopted.
- **2025-04-22** Rules suspended. Placed on Third Reading. `reading-3`
- **2025-04-22** Third reading, passed; yeas, 50; nays, 48; absent, 0; excused, 0. `reading-3`
- **2025-04-22** First reading, referred to Ways & Means. `reading-1`
- **2025-04-23** Public hearing in the Senate Committee on Ways & Means at 1:30 PM.
- **2025-04-25** Executive action taken in the Senate Committee on Ways & Means at 1:30 PM.
- **2025-04-25** WM - Majority; do pass. `committee-passage-favorable`
- **2025-04-25** Minority; do not pass. `committee-passage-unfavorable`
- **2025-04-25** Passed to Rules Committee for second reading.
- **2025-04-25** Placed on second reading by Rules Committee. `reading-2`
- **2025-04-26** Rules suspended. Placed on Third Reading. `reading-3`
- **2025-04-26** Third reading, passed; yeas, 26; nays, 22; absent, 0; excused, 0. `reading-3`
- **2025-04-26** Speaker signed. `passage`
- **2025-04-26** President signed. `passage`
- **2025-04-27** Delivered to Governor. `executive-receipt`
- **2025-05-20** Governor signed. `executive-signature`
- **2025-05-20** Chapter 420, 2025 Laws. `became-law`
- **2025-05-20** Effective date 7/27/2025*. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a1f4f836-69c0-4e72-92a6-7f1935d57cc4`. Confidence: reported (aggregated from official Washington legislature records).