Washington legislation · 2025-26 Regular Session
Washington HB2347: Luxury aircraft tax
Status: In committee, March 10, 2026
Reducing the impact of the luxury aircraft tax.
What the bill says
An act Relating to reducing the impact of the luxury aircraft tax; amending RCW 82.32.145; repealing RCW 82.48A.010, 82.48A.020, 82.48A.030, and 82.48A.040; and declaring an emergency.
From the introduced text:
AN ACT Relating to reducing the impact of the luxury aircraft tax; amending RCW 82.32.145; repealing RCW 82.48A.010, 82.48A.020, 82.48A.030, and 82.48A.040; and declaring an emergency. Sec. 1. RCW 82.32.145 and 2025 c 417 s 205 are each amended to read as follows: (1) Whenever the department has issued a warrant under RCW 82.32.210 for the collection of unpaid trust fund taxes from a limited liability business entity and that business entity has been terminated, dissolved, or abandoned, or is insolvent, the department may pursue collection of the entity's unpaid trust fund taxes, including penalties and interest on those taxes, against any or all of the responsible individuals. For purposes of this subsection, "insolvent" means the condition that results when the sum of the entity's debts exceeds the fair market value of its assets. The department may presume that an entity is insolvent if the entity refuses to disclose to the department the nature of its assets and liabilities. (2) Personal liability under this section may be imposed for state and local trust fund taxes. (3)(a) For a responsible individual who is the current or a former chief executive or chief financial officer, liability under this section applies regardless of fault or whether the individual was or should have been aware of the unpaid trust fund tax liability of the …
Sponsors
- Tom Dent (R) · primary sponsor
- Andrew Barkis (R)
- Adison Richards (D)
Latest actions
- : Referred to Rules 2 Review.
- : TR - Majority; do pass.
- : Executive action taken in the House Committee on Transportation at 8:00 AM.
- : Public hearing in the House Committee on Transportation at 4:00 PM.
- : First reading, referred to Transportation.
- : Prefiled for introduction.
Votes
- House Committee on Transportation: Do pass (March 9, 2026): 25 yea, 0 nay, passed
Subjects: TAXES - EXCISE
Common questions
- What is HB2347?
- HB2347 is a bill in the Washington Legislature (2025-26 Regular Session): Luxury aircraft tax.
- What does HB2347 do?
- In its own words: An act Relating to reducing the impact of the luxury aircraft tax; amending RCW 82.32.145; repealing RCW 82.48A.010, 82.48A.020, 82.48A.030, and 82.48A.040; and declaring an emergency.
- What is the status of HB2347?
- In committee as of March 10, 2026. Latest action: Referred to Rules 2 Review. (March 10, 2026).
- Who sponsored HB2347?
- Tom Dent (R), with 2 co-sponsors.
- Where is the official record for HB2347?
- On the Washington Legislature website: https://app.leg.wa.gov/billsummary?BillNumber=2347&Year=2025
Source: official Washington record. Tracked by Delilah, AI for legislation across all 50 states and Congress.