This bill (Senate Bill 6099, S-3847.1) adds a new section to chapter 82.32 RCW requiring the Department of Revenue to suspend enforcement, collection, or both for any tax law change that increases taxpayers' tax liability. The suspension runs from the date the tax takes effect until the first day of the calendar quarter after the department finalizes rule making related to that tax law change. The provision uses mandatory language ("shall suspend") and therefore creates a new procedural requirement for the department rather than creating a new tax or altering penalties. The bill affects the Department of Revenue and taxpayers subject to tax increases. The text provided does not define what counts as the department having "finalized rule making," does not specify any exceptions (such as for penalties or interest), does not assign a specific section number within chapter 82.32 RCW, and does not state an effective date. These gaps are not resolved in the extracted facts.

If enacted, the Department of Revenue would have to pause enforcing or collecting any new tax increase from the time the tax takes effect until the first day of the calendar quarter after the department completes related rule making. That means taxpayers facing higher taxes would get a temporary reprieve from collection or enforcement and the state would likely see those new revenues delayed until rule making is finalized and the next quarter begins. The most affected parties are the Department of Revenue, which would need to manage suspended collections and adjust administrative and cash‑management plans, and taxpayers subject to the increases, who could defer payments or enforcement for the suspension period. Important details are missing from the text provided: it does not define when rule making is “final,” whether penalties, interest, or particular taxes are excluded, or give an effective date, so the actual length and scope of suspensions could be unclear in practice.