These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: 2487 AMH MACR H3790.2
HB 2487 - H AMD 2393
By Representative Macri
ADOPTED AS AMENDED 03/06/2026
Strike everything after the enacting clause and insert the 1
following: 2
"NEW SECTION.
- 2487 AMH MACR H3790.2
HB 2487 - H AMD 2393
By Representative Macri
ADOPTED AS AMENDED 03/06/2026
Strike everything after the enacting clause and insert the 1
following: 2
"NEW SECTION.
- Sec.
- 1.
- (1) The legislature finds that unintended 3
tax loopholes adversely impact the state budget and reduce amounts 4
available to fund schools and other essential services.5
(2) The legislature further finds that in 1935 the legislature 6
enacted as RCW 82.04.320 a business and occupation tax exemption that 7
applied to "any person in respect to insurance business upon which a 8
tax based on gross premiums is paid to the state." The Washington 9
supreme court, in Armstrong v.
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2487 AMH DUFA BUR 352 1 - Official Print
By Representative Dufault
EFFECT: Adds a new section to the bill providing legislative
privilege does not apply to internal deliberations concerning this
act.
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2487 AMH DUFA BUR 352 1 - Official Print
By Representative Dufault
EFFECT: Adds a new section to the bill providing legislative
privilege does not apply to internal deliberations concerning this
act.
- 2487 AMH DUFA BUR 352
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2403
SCOPED 03/06/2026
On page 8, after line 10 of the striking amendment, insert the
following:
"NEW SECTION Sec.
- 9.
- Legislative privilege does not apply to
internal deliberations concerning this act.
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2487 AMH ABEL BUR 348 1 - Official Print
By Representative Abell
EFFECT: Adds an exemption to the business and occupation (B&O)
tax for affiliates of insurers that are entitled to the insurance
premium exemption to the B&O tax, but only if an insurer in the
holding company system pays premium tax and offers Medicaid coverage
to Washington residents.
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2487 AMH ABEL BUR 348 1 - Official Print
By Representative Abell
EFFECT: Adds an exemption to the business and occupation (B&O)
tax for affiliates of insurers that are entitled to the insurance
premium exemption to the B&O tax, but only if an insurer in the
holding company system pays premium tax and offers Medicaid coverage
to Washington residents.
- 2487 AMH ABEL BUR 348
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2463
WITHDRAWN 03/06/2026
On page 3, after line 16 of the striking amendment, insert the
following:
"(4) This chapter does not apply to affiliates of an insurer
entitled to an exemption under this section if an insurer in the
holding company system, as defined in RCW 48.31B.005, pays premium
taxes pursuant to RCW 48.14.020 or RCW 48.14.0201 and offers Medicaid
coverage to Washington residents."
Renumber the remaining subsections consecutively and correct any
internal references accordingly.
- END
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2487 AMH ABEL BUR 347 1 - Official Print
By Representative Abell
EFFECT: Authorizes insurers and taxpayers subject to the
business & occupation tax to file a consolidated tax return.
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2487 AMH ABEL BUR 347 1 - Official Print
By Representative Abell
EFFECT: Authorizes insurers and taxpayers subject to the
business & occupation tax to file a consolidated tax return.
- 2487 AMH ABEL BUR 347
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2464
WITHDRAWN 03/06/2026
On page 8, after line 10 of the striking amendment, insert the
following:
"NEW SECTION Sec.
- 9.
- A new section is added to chapter 82.04 RCW
to read as follows:
Insurers and taxpayers subject to chapter 82.04 RCW may file a
consolidated tax return."
--- END
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2487 AMH COUT HARA 443 1 - Official Print
By Representative Couture
EFFECT: Removes the intent language.
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2487 AMH COUT HARA 443 1 - Official Print
By Representative Couture
EFFECT: Removes the intent language.
- Removes the retroactive
application of the change to the insurance premium B&O exemption.
- 2487 AMH COUT HARA 443
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2465
NOT ADOPTED 03/06/2026
On page 1, beginning on line 3 of the striking amendment, strike
all of section 1
Renumber the remaining sections consecutively and correct any
internal references accordingly.
- On page 8, beginning on line 4 of the striking amendment, strike
all of section 6
Renumber the remaining sections consecutively and correct any
internal references accordingly.
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2487 AMH MARS HARA 444 1 - Official Print
By Representative Marshall
EFFECT: Removes the intent language.
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2487 AMH MARS HARA 444 1 - Official Print
By Representative Marshall
EFFECT: Removes the intent language.
- Removes the section that
allows for a newly designed temporary waiver of penalties and
interest.
- Removes the retroactive application of the change to the
insurance premium B&O exemption.
- 2487 AMH MARS HARA 444
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2466
WITHDRAWN 03/06/2026
On page 1, beginning on line 3 of the striking amendment, strike
all of section 1
Renumber the remaining sections consecutively and correct any
internal references accordingly.
Plain English: 2487 AMH ORCU H3796.1
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2471
By Representative Orcutt
NOT ADOPTED 03/06/2026
Beginning on page 1, line 3, strike all material through page 8, 1
line 10 and insert the following: 2
"Sec.
- 2487 AMH ORCU H3796.1
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2471
By Representative Orcutt
NOT ADOPTED 03/06/2026
Beginning on page 1, line 3, strike all material through page 8, 1
line 10 and insert the following: 2
"Sec.
- 1.
- RCW 82.04.320 and 2021 c 281 s 10 are each amended to 3
read as follows: 4
(1) ((Except as otherwise provided in this section, this chapter 5
does not apply to any person in respect to insurance business upon 6
which a tax based on gross premiums is paid to the state.7
(2) The provisions of this section do not exempt any person 8
engaging in the business of representing any insurance company, 9
whether as general or local agent, or acting as broker for such 10
companies.11
(3) The provisions of this section do not exempt any bonding 12
company from tax with respect to gross income derived from the 13
completion of any contract as to which it is a surety, or as to any 14
liability as successor to the liability of the defaulting contractor.15
(4))) This chapter does not apply to insurance business conducted 16
by an insurer.17
(2) The exemption in subsection (1) of this section also applies 18
to gross premiums received by an insurer that is exempt from premium 19
taxes under RCW 48.14.0201(6).20
(3) The exemption in subsection (1) of this section also applies 21
to consideration received by an insurer for the granting of an 22
annuity.23
(4) For purposes of this section, for periods preceding May 12, 24
2021, eligible captive insurers as defined in RCW 48.201.020 are 25
deemed, in respect to their insurance business, to have paid a tax 26
under RCW 48.14.020 or 48.201.040 on ((gross)) their receipt of 27
premiums ((to the state)).
- 28
(5) Eligible captive insurers affiliated with a public 29
institution of higher education that are exempt from paying a premium 30
tax under RCW 48.201.040 are exempt from the tax imposed by this 31
Code Rev/CL:akl 1 H-3796.1/26
chapter in respect to their insurance business.
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2487 AMH JACO KRNG 167 1 - Official Print
By Representative Jacobsen
EFFECT: Exempts, from business and occupation tax, insurer
holding company systems that contribute at least one million dollars
between calendar years 2021 and 2025 to charitable organizations to
improve access to, and the quality of, health care in Washington
state.
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2487 AMH JACO KRNG 167 1 - Official Print
By Representative Jacobsen
EFFECT: Exempts, from business and occupation tax, insurer
holding company systems that contribute at least one million dollars
between calendar years 2021 and 2025 to charitable organizations to
improve access to, and the quality of, health care in Washington
state.
- 2487 AMH JACO KRNG 167
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2513
WITHDRAWN 03/06/2026
On page 8, after line 3 of the striking amendment, insert the
following:
"NEW SECTION.
- Sec.
- 6.
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2487 AMH JACO KRNG 169 1 - Official Print
By Representative Jacobsen
EFFECT: Exempts any entity within an insurer holding company
system from business and occupation tax if the insurer pays
insurance premiums tax.
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2487 AMH JACO KRNG 169 1 - Official Print
By Representative Jacobsen
EFFECT: Exempts any entity within an insurer holding company
system from business and occupation tax if the insurer pays
insurance premiums tax.
- 2487 AMH JACO KRNG 169
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2514
NOT ADOPTED 03/06/2026
On page 8, after line 3 of the striking amendment, insert the
following:
"NEW SECTION.
- Sec.
- 6.
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2487 AMH JACO HARA 446 1 - Official Print
By Representative Jacobsen
EFFECT: Exempts affiliates of an insurer from B&O taxes if the
insurer pays premium taxes and offers Medicaid coverage and a health
benefit plan.
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2487 AMH JACO HARA 446 1 - Official Print
By Representative Jacobsen
EFFECT: Exempts affiliates of an insurer from B&O taxes if the
insurer pays premium taxes and offers Medicaid coverage and a health
benefit plan.
- 2487 AMH JACO HARA 446
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2515
WITHDRAWN 03/06/2026
On page 8, after line 10 of the striking amendment, add the
following:
"NEW SECTION.
- Sec.
- 9.
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2487 AMH JACO KRNG 166 1 - Official Print
By Representative Jacobsen
EFFECT: Exempts any services offered by an insurer or an
affiliate of an insurer that pays premium taxes in Washington from
sales tax.
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2487 AMH JACO KRNG 166 1 - Official Print
By Representative Jacobsen
EFFECT: Exempts any services offered by an insurer or an
affiliate of an insurer that pays premium taxes in Washington from
sales tax.
- 2487 AMH JACO KRNG 166
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2516
WITHDRAWN 03/06/2026
On page 8, after line 3 of the striking amendment, insert the
following:
"NEW SECTION.
- Sec.
- 6.
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2487 AMH LOW HARA 445 1 - Official Print
By Representative Low
EFFECT: Exempts affiliates of an insurer from B&O taxes if the
insurer pays premium taxes and offers a health benefit plan.
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2487 AMH LOW HARA 445 1 - Official Print
By Representative Low
EFFECT: Exempts affiliates of an insurer from B&O taxes if the
insurer pays premium taxes and offers a health benefit plan.
- 2487 AMH LOW HARA 445
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2517
NOT ADOPTED 03/06/2026
On page 8, after line 10 of the striking amendment, add the
following:
"NEW SECTION.
- Sec.
- 9.
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2487 AMH PENN TAYT 561 1 - Official Print
By Representative Penner
2487 AMH PENN TAYT 561
HB 2487 - H AMD TO H AMD(H-3790.2/26) 2518
WITHDRAWN 03/06/2026
On page 1, beginning on line 3 of the striking amendment, strike
all of section 1 and insert the following:
"NEW SECTION.
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2487 AMH PENN TAYT 561 1 - Official Print
By Representative Penner
2487 AMH PENN TAYT 561
HB 2487 - H AMD TO H AMD(H-3790.2/26) 2518
WITHDRAWN 03/06/2026
On page 1, beginning on line 3 of the striking amendment, strike
all of section 1 and insert the following:
"NEW SECTION.
- Sec.
- 1.
- (1) The legislature finds that in 1935
the legislature enacted as RCW 82.04.320 a business and occupation
tax exemption that applied to "any person in respect to insurance
business upon which a tax based on gross premiums is paid to the
state."
(2) In 2024, in Envolve Pharmacy Solutions, Inc.
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2487 AMH PENN TAYT 558 1 - Official Print
By Representative Penner
2487 AMH PENN TAYT 558
HB 2487 - H AMD TO H AMD(H-3790.2/26) 2519
WITHDRAWN 03/06/2026
On page 3, line 12 of the striking amendment, after "(2)" insert
"This chapter also does not apply to amounts received by an affiliate,
from an insurer that pays premium taxes pursuant to RCW 48.14.020 or
48.14.0201, in respect to insurance business activities regulated
under Title 48.
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2487 AMH PENN TAYT 558 1 - Official Print
By Representative Penner
2487 AMH PENN TAYT 558
HB 2487 - H AMD TO H AMD(H-3790.2/26) 2519
WITHDRAWN 03/06/2026
On page 3, line 12 of the striking amendment, after "(2)" insert
"This chapter also does not apply to amounts received by an affiliate,
from an insurer that pays premium taxes pursuant to RCW 48.14.020 or
48.14.0201, in respect to insurance business activities regulated
under Title 48.
- (3)"
Renumber the remaining subsections consecutively and correct any
internal references accordingly.
- On page 3, line 32 of the striking amendment, after "(a)" insert
""Affiliate" means a person that directly or indirectly, through one
or more intermediaries, controls, or is controlled by, or is under
common control with another person.
- (b)"
Renumber the remaining subsections consecutively and correct any
internal references accordingly.
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2487 AMH CORR REIN 495 1 - Official Print
By Representative Corry
EFFECT: Applies the exemption to an insurance holding company
system for purposes of insurance business regulated under Title 48.
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2487 AMH CORR REIN 495 1 - Official Print
By Representative Corry
EFFECT: Applies the exemption to an insurance holding company
system for purposes of insurance business regulated under Title 48.
- 2487 AMH CORR REIN 495
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2520
NOT ADOPTED 03/06/2026
On page 3, line 12 of the striking amendment, after "(2)" insert
"This chapter does not apply to amounts received by any member of an
insurance holding company system as defined in RCW 48.31B.005 from an
insurer or taxpayer in respect to insurance business that is conducted
on behalf of an insurer or taxpayer which is subject to a tax by the
state based on gross premiums of the insurer.
- (3)"
Renumber the remaining subsections consecutively and correct any
internal references accordingly.
- On page 3, line 32 of the striking amendment, after "activities"
strike all material through "RCW 48.01.050" on line 35 and insert
"regulated under Title 48 RCW.
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2487 AMH ABEL KRNG 170 1 - Official Print
By Representative Abell
EFFECT: Modifies the insurance premium tax exemption to the
business and occupation tax by adding health care services included
within the definition of practice of dentistry to the exemption.
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2487 AMH ABEL KRNG 170 1 - Official Print
By Representative Abell
EFFECT: Modifies the insurance premium tax exemption to the
business and occupation tax by adding health care services included
within the definition of practice of dentistry to the exemption.
- 2487 AMH ABEL KRNG 170
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2521
WITHDRAWN 03/06/2026
On page 3, beginning on line 15 of the striking amendment, after
"(3)" strike all material through "(4)" on line 17 and insert "This
chapter does not apply to amounts for health care services included
within the definition of practice of dentistry under RCW 18.32.020
offered by an insurer.
- (4) This chapter does not apply to consideration received by an
insurer for annuities regulated under chapters 48.23 and 48.24 RCW.
- (5)"
Reletter the remaining subsections consecutively and correct any
internal references accordingly.
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2487 AMH WATE BUR 356 1 - Official Print
By Representative Waters
EFFECT: Requires the Department of Revenue to provide the
Legislature with an annual report stating the value of all business
and occupation taxes collected by the Department in the prior fiscal
year from all insurers and their affiliates.
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2487 AMH WATE BUR 356 1 - Official Print
By Representative Waters
EFFECT: Requires the Department of Revenue to provide the
Legislature with an annual report stating the value of all business
and occupation taxes collected by the Department in the prior fiscal
year from all insurers and their affiliates.
- Defines the term
affiliate, as provided in the Insurer Holding Company Act, as an
affiliate of, or person affiliated with, a specific person, and
includes a person that directly, or indirectly through one or more
intermediaries, controls, or is controlled by, or is under common
control with, the person specified.
- 2487 AMH WATE BUR 356
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2522
NOT ADOPTED 03/06/2026
On page 3, after line 30 of the striking amendment, insert the
following:
"(7) The department must submit a written report to the
legislature no later than January 1 of each year that states the value
of all business and occupation taxes collected by the department in
the previous fiscal year from all insurers and affiliates of
insurers."
Renumber the remaining subsections consecutively and correct any
internal references accordingly.
- On page 3, after line 31 of the striking amendment, insert the
following:
"(a) "Affiliate" has the same meaning as in RCW 48.31B.005."
Renumber the remaining subsections consecutively and correct any
internal references accordingly.
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2487 AMH LOW TAYT 559 1 - Official Print
By Representative Low
EFFECT: Provides a business and occupation tax credit for an
affiliate of an insurer for premium taxes paid by an insurer that is
within the same holding company.
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2487 AMH LOW TAYT 559 1 - Official Print
By Representative Low
EFFECT: Provides a business and occupation tax credit for an
affiliate of an insurer for premium taxes paid by an insurer that is
within the same holding company.
- 2487 AMH LOW TAYT 559
HB 2487 - H AMD TO H AMD(H-3790.2/26) 2523
WITHDRAWN 03/06/2026
On page 4, after line 3 of the striking amendment, insert the
following:
"NEW SECTION.
- Sec.
- 4.
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2487 AMH BURN BUR 353 1 - Official Print
By Representative Burnett
EFFECT: Modifies the definition of "select advanced computing
business" by limiting it to persons primarily engaged in advanced
computing who are members of an affiliated group with global gross
revenue greater than 25 billion dollars during the prior year.
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2487 AMH BURN BUR 353 1 - Official Print
By Representative Burnett
EFFECT: Modifies the definition of "select advanced computing
business" by limiting it to persons primarily engaged in advanced
computing who are members of an affiliated group with global gross
revenue greater than 25 billion dollars during the prior year.
- Provides a person or an affiliated group is "primarily engaged" if
more than 50 percent of its gross income in the prior year was
received from engaging in the specified activity.
- 2487 AMH BURN BUR 353
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2524
NOT ADOPTED 03/06/2026
On page 6, line 26 of the striking amendment, after "(vi)" strike
all material through "year" on line 30 and insert ""Select advanced
computing business" means a person who is primarily engaged in
advanced computing and is a member of an affiliated group with ((at
least one member of the affiliated group engaging in the business of
advanced computing, and the affiliated group has)) worldwide gross
revenue of more than $25,000,000,000 during the immediately preceding
calendar year"
On page 7, beginning on line 3 of the striking amendment, after
"(1)(f)(vi)," strike all material through "business" on line 4 and
insert "(("primarily" is determined based on gross income of the
business)) a person or an affiliated group shall be considered
"primarily engaged" if more than 50 percent of its gross income in the
prior calendar year is received from engaging in the specified
activity"
--- END
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2487 AMH ABEL BUR 350 1 - Official Print
By Representative Abell
EFFECT: Creates an exemption from the advanced computing
business surcharge for members of insurer holding company systems.
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2487 AMH ABEL BUR 350 1 - Official Print
By Representative Abell
EFFECT: Creates an exemption from the advanced computing
business surcharge for members of insurer holding company systems.
- 2487 AMH ABEL BUR 350
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2525
WITHDRAWN 03/06/2026
On page 7, line 19 of the striking amendment, after “(iv)” insert
“A member of an insurer holding company system as defined in RCW
48.31B.005; or
(v)”
--- END
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2487 AMH ABEL TAYT 557 1 - Official Print
By Representative Abell
EFFECT: Requires the Department of Revenue to consult taxpayers
and insurers to improve efficiency in filing taxes.
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2487 AMH ABEL TAYT 557 1 - Official Print
By Representative Abell
EFFECT: Requires the Department of Revenue to consult taxpayers
and insurers to improve efficiency in filing taxes.
- 2487 AMH ABEL TAYT 557
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2526
WITHDRAWN 03/06/2026
On page 8, after line 3, insert the following:
"NEW SECTION.
- Sec.
- 6.
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2487 AMH LOW KRNG 171 1 - Official Print
By Representative Low
2487 AMH LOW KRNG 171
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2527
WITHDRAWN 03/06/2026
On page 8, after line 3 of the striking amendment, insert the
following:
"Sec.
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2487 AMH LOW KRNG 171 1 - Official Print
By Representative Low
2487 AMH LOW KRNG 171
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2527
WITHDRAWN 03/06/2026
On page 8, after line 3 of the striking amendment, insert the
following:
"Sec.
- 6.
- RCW 82.04.288 and 2025 c 420 s 201 are each amended to
read as follows:
(1) Beginning January 1, 2026, in addition to all other taxes
imposed under this chapter, persons must pay a surcharge on
Washington taxable income over $250,000,000 in a calendar year.
- (2) The rate of the tax is 0.5 percent of the amount of
Washington taxable income over $250,000,000.
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2487 AMH PENN BUR 351 1 - Official Print
By Representative Penner
EFFECT: Requires the Department of Revenue to submit certain
changes to tax guidance to the legislature for review at least 12
months before the proposed change takes effect.
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2487 AMH PENN BUR 351 1 - Official Print
By Representative Penner
EFFECT: Requires the Department of Revenue to submit certain
changes to tax guidance to the legislature for review at least 12
months before the proposed change takes effect.
- 2487 AMH PENN BUR 351
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2528
NOT ADOPTED 03/06/2026
On page 8, after line 10 of the striking amendment, insert the
following:
"NEW SECTION Sec.
- 9.
- A new section is added to chapter 82.01 RCW
to read as follows: Prior to modifying or withdrawing any tax guidance
that has been in effect for 10 or more years, and which would change a
department policy regarding a tax law or interpretation of any tax
law, the department must submit notice of its proposal to the
legislature at least 12 months in advance of the proposed change
taking effect."
--- END
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2487 AMH BURN HARA 447 1 - Official Print
By Representative Burnett
EFFECT: Exempts members of an insurance holding company system
from the B&O surcharge on taxable income over $250 million and the
advanced computing surcharge.
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2487 AMH BURN HARA 447 1 - Official Print
By Representative Burnett
EFFECT: Exempts members of an insurance holding company system
from the B&O surcharge on taxable income over $250 million and the
advanced computing surcharge.
- 2487 AMH BURN HARA 447
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2529
WITHDRAWN 03/06/2026
On page 8, after line 10 of the striking amendment, insert the
following:
"NEW SECTION.
- Sec.
- 9.
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2487 AMH WALJ TAYT 560 1 - Official Print
By Representative Walsh
EFFECT: Removes the intent section.
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2487 AMH WALJ TAYT 560 1 - Official Print
By Representative Walsh
EFFECT: Removes the intent section.
- 2487 AMH WALJ TAYT 560
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2530
WITHDRAWN 03/06/2026
On page 1, beginning on line 3 of the striking amendment, strike
all of section 1
Renumber the remaining sections consecutively and correct any
internal references accordingly.
- END
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2487 AMH COUT REIN 496 1 - Official Print
By Representative Couture
EFFECT: Removes the requirement that the Department of Revenue
work with the Office of the Insurance Commissioner to adopt rules
and issue tax guidance.
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2487 AMH COUT REIN 496 1 - Official Print
By Representative Couture
EFFECT: Removes the requirement that the Department of Revenue
work with the Office of the Insurance Commissioner to adopt rules
and issue tax guidance.
- 2487 AMH COUT REIN 496
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2531
WITHDRAWN 03/06/2026
On page 3, beginning on line 27 of the striking amendment, strike
all of subsection (6)
Renumber the remaining subsections consecutively and correct any
internal references accordingly.
- END
Plain English: 2487 AMH CORR H3803.1
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2532
By Representative Corry
NOT ADOPTED 03/06/2026
Beginning on page 1, line 3, strike all material through "act." 1
on page 8, line 10 and insert the following: 2
"NEW SECTION.
- 2487 AMH CORR H3803.1
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2532
By Representative Corry
NOT ADOPTED 03/06/2026
Beginning on page 1, line 3, strike all material through "act." 1
on page 8, line 10 and insert the following: 2
"NEW SECTION.
- Sec.
- 1.
- (1) The legislature finds that in 1935 3
the legislature enacted as RCW 82.04.320 a business and occupation 4
tax exemption that applied to "any person in respect to insurance 5
business upon which a tax based on gross premiums is paid to the 6
state."7
(2) In 2024, in Envolve Pharmacy Solutions, Inc.
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2487 AMH MARS BUR 349 1 - Official Print
By Representative Marshall
EFFECT: Strikes the underlying amendment's content, replaces it
with legislative findings regarding the Envolve Pharmacy Solutions
decision, and directs the Department of Revenue (DOR) to issue
refunds to insurers of any business and occupation tax payments made
in reliance on DOR's interim guidance.
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2487 AMH MARS BUR 349 1 - Official Print
By Representative Marshall
EFFECT: Strikes the underlying amendment's content, replaces it
with legislative findings regarding the Envolve Pharmacy Solutions
decision, and directs the Department of Revenue (DOR) to issue
refunds to insurers of any business and occupation tax payments made
in reliance on DOR's interim guidance.
- 2487 AMH MARS BUR 349
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2533
NOT ADOPTED 03/06/2026
Strike everything after the enacting clause and insert the
following:
"NEW SECTION.
- Sec.
- 1.
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2487 AMH CORR BUR 359 1 - Official Print
By Representative Corry
EFFECT: Modifies an exemption from the workforce education
investment surcharge by (1) removing the exemption for qualifying
insurers required to report and pay insurance premium taxes and
persons exempt from premium taxes, and replacing it with an
exemption for any member of an insurance holding company system; and
(2) making the exemption retroactive to January 1, 2020, instead of
2022.
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2487 AMH CORR BUR 359 1 - Official Print
By Representative Corry
EFFECT: Modifies an exemption from the workforce education
investment surcharge by (1) removing the exemption for qualifying
insurers required to report and pay insurance premium taxes and
persons exempt from premium taxes, and replacing it with an
exemption for any member of an insurance holding company system; and
(2) making the exemption retroactive to January 1, 2020, instead of
2022.
- 2487 AMH CORR BUR 359
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2535
WITHDRAWN 03/06/2026
On page 7, beginning on line 15 of the striking amendment, after
"organization;" strike all material through "period" on line 20 and
insert "or
(iii) Any member of an insurance holding company system as defined
in RCW 48.31B.005"
On page 8, line 7 of the striking amendment, after "January 1,"
strike "2022" and insert "2020"
--- END
Plain English: 2487 AMH MACR H3814.1
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2536
By Representative Macri
ADOPTED 03/06/2026
On page 3, line 17, after " (4)" insert " This chapter does not 1
apply to gross premiums received by an assigned risk plan established 2
by an act of the legislature, either directly or indirectly, where 3
premium taxes were paid by a servicing carrier for such assigned risk 4
plan.5
(5)" 6
Renumber the remaining subsections consecutively and correct any 7
internal references accordingly.
- 2487 AMH MACR H3814.1
HB 2487 - H AMD TO H AMD (H-3790.2/26) 2536
By Representative Macri
ADOPTED 03/06/2026
On page 3, line 17, after " (4)" insert " This chapter does not 1
apply to gross premiums received by an assigned risk plan established 2
by an act of the legislature, either directly or indirectly, where 3
premium taxes were paid by a servicing carrier for such assigned risk 4
plan.5
(5)" 6
Renumber the remaining subsections consecutively and correct any 7
internal references accordingly.
- 8
On page 3, line 35, after " 48.01.050" insert " and also includes 9
health maintenance organizations regulated under chapter 48.46 RCW 10
and health care service contractors regulated under chapter 48.44 11
RCW" 12
On page 4, line 8, after "RCW" insert ", and allow any person who 13
owes delinquent taxes due under this chapter to enter into a three-14
year repayment schedule for taxes owed," 15
On page 4, line 9, after "The" strike "penalties and interest" 16
and insert "taxes owed, and any penalties and interest,"17
On page 4, line 14, after "The" strike "penalties and interest" 18
and insert "taxes owed, and any penalties and interest,"19
On page 4, line 18, after "waiver" insert ", and repayment 20
schedule," 21
On page 4, line 20, after "waiver" insert ", and repayment 22
schedule," 23
On page 4, beginning on line 23, after "payment" strike all 24
material through "invoice" on line 24 and insert "in accordance with 25
the repayment schedule" 26
Code Rev/CL:jlb 1 H-3814.1/26
On page 4, line 30, after "waiver" insert ", and repayment 1
schedule," 2
On page 5, line 17, after "annually" insert " , unless 50 percent 3
or more of the worldwide gross revenue of all members of an 4
affiliated group is from the payment of insurance premiums during the 5
immediately preceding calendar year, in which case the combined 6
surcharge imposed under this subsection (1) paid by all members of an 7
affiliated group may be no more than $25,000,000 annually"8
On page 6, line 25, after "otherwise;" strike "and" and insert 9
"((and))" 10
On page 6, line 26, after " (vi)" insert " "Premium" has the same 11
meaning as in RCW 48.18.170; and12
(vii)" 13
Correct any internal references accordingly.
- 14
On page 7, line 16, after " 48.01.050," insert " or any health 15
maintenance organization regulated under chapter 48.46 RCW or health 16
care service contractor regulated under chapter 48.44 RCW,"17
EFFECT: (1) Adds a new business and occupation (B&O) tax
exemption for gross premiums received by an assigned risk plan
established by an act of the legislature, either directly or
indirectly, where premium taxes were paid by a servicing carrier for
such assigned risk plan.
- (2) Modifies the definition of "insurer" for the purpose of the
insurance premium exemption from the B&O tax, such that it also
covers qualifying health maintenance organizations and health care
service contractors.