The bill aims to enhance taxpayer fairness by delaying the enforcement and collection of tax law changes that increase taxpayer liability until the Department of Revenue has finalized the related rule-making process. A new section is added to chapter 82.32 RCW, stipulating that the department must suspend any actions regarding such tax changes from the effective date of the tax until the first day of the calendar quarter following the completion of the rule-making.

This legislative change is designed to provide taxpayers with clarity and assurance that they will not be subject to increased tax liabilities until the rules governing those changes are fully established and communicated. By implementing this delay, the bill seeks to ensure that taxpayers are not caught off guard by sudden tax increases without adequate guidance from the Department of Revenue.