House Bill 2347 (H-2446.2) of the 69th Legislature (2026 regular session) amends RCW 82.32.145, repeals RCW 82.48A.010–.040 (the statutory sections labeled for the luxury aircraft tax), and contains an emergency clause making the act take effect immediately. The bill was prefiled 01/08/26, read first time 01/12/26, and was referred to the Committee on Transportation. The amendment to RCW 82.32.145 is a procedural and enforcement change governing collection of unpaid trust fund taxes: it authorizes the department (name not specified in the extracted text) to issue warrants and pursue collection from "responsible individuals" when a warrant under RCW 82.32.210 is issued for a limited liability business entity that has been terminated, dissolved, abandoned, or is insolvent. The section defines chief executive, chief financial officer, limited liability business entity, manager, member, officer, responsible individual, trust fund taxes, and "willfully fails to pay or to cause to be paid." The department may presume insolvency if an entity refuses to disclose asset and liability information. Liability rules are changed or clarified: a chief executive or chief financial officer may be held personally liable for unpaid trust fund taxes without regard to fault or awareness subject to the period limitations in the statute; other responsible individuals are liable only if they willfully failed to pay or cause payment. Liability generally applies only for periods the person served in the relevant role or had the duty to remit; non-CEO/CFO responsible individuals may qualify for exemption if nonpayment was due to reasons beyond their control as determined by department rule. Persons issued a notice of assessment are entitled to the appeal procedures referenced by RCW 82.32.160–82.32.200, and the chapter’s collection authority and procedures apply. The extracted facts do not include the text of the repealed luxury aircraft tax sections, the specific name of the referenced department, or the content of the cited appeal provisions; those provisions are therefore not described here.

If enacted, the law repeals Washington’s statutory luxury aircraft tax so buyers or owners of those aircraft would no longer be subject to that specific tax and the repeal takes effect immediately; that likely reduces state tax revenue tied to those aircraft, though the exact prior tax rules and revenue impact are not shown in the provided text. The act also strengthens the department’s ability to collect unpaid trust fund taxes from dissolved, abandoned, or insolvent limited liability business entities by allowing collection from defined “responsible individuals,” and it lets the department presume insolvency if an entity refuses to disclose assets. Practically, senior company leaders—chief executives and chief financial officers—face greater personal exposure because they can be held liable for trust fund taxes accrued while they served in those roles even if they were unaware, while other officers, managers, members, partners, trustees, or employees are at risk of liability only if they willfully failed to remit taxes (with a possible departmental exemption if nonpayment was beyond their control). The department gains clearer authority to issue warrants, adopt rules, and follow collection procedures, and affected individuals keep statutory appeal rights (the specific appeal procedures and the name of the department are not detailed in the provided facts).