ESHB 2081 — Business and occupation tax

ESHB 2081 was introduced in the 2025-26 Washington legislative session by Representative Fitzgibbon. It became law.

  • 2025-26 session
  • House
  • Became law
  • 2 public hearings
  • Sponsor: FIN(Fitzgibbon

Source Washington State Legislature web services: legislation, hearings and roll calls · as of 2026-08-12 · introduced 2025-04-19

01

Where it stopped

Became law

Last recorded action
Effective date 7/27/2025*.
Session law
C 420 L 25 — chapter and year in the session laws
Last committee
Senate Ways & Means — the last committee with this bill on an agenda
Public hearing
Yes — 2 on record — a public hearing is where testimony is taken; an executive session is where a committee votes

Source WA Legislature legislation service · as of 2026-08-12

02

What it would do

The Legislature’s own description. We do not paraphrase legislation.

Modifying business and occupation tax surcharges, rates, and the advanced computing surcharge cap, clarifying the business and occupation tax deduction for certain investments, and creating a temporary business and occupation tax surcharge on large companies.

Legal title AN ACT Relating to funding public schools, including higher education, health care, social services, and other programs and services to benefit Washingtonians by modifying business and occupation tax surcharges, rates, and the advanced computing surcharge cap, clarifying the business and occupation tax deduction for certain investments, and creating a temporary business and occupation tax surcharge on large companies with annual revenues with more than $250,000,000;

Source WA Legislature legislation service · as of 2026-08-12

03

The votes

Recorded floor votes. Committee votes are in the hearing record below.

HOUSE · 2025-04-21

1331 Caldier Pg 9 Ln 16

45

yea

53

nay

HOUSE · 2025-04-21

1333 Waters Pg 12 Ln 7

45

yea

53

nay

HOUSE · 2025-04-21

1336 Griffey Pg 12 Ln 30

45

yea

53

nay

HOUSE · 2025-04-21

1334 Manjarrez Pg 21 Ln 40

46

yea

52

nay

HOUSE · 2025-04-21

1332 Connors Pg 31 Ln 8

45

yea

53

nay

HOUSE · 2025-04-22

1349 Dent Pg 31 Ln 25

45

yea

53

nay

HOUSE · 2025-04-22

1330 Abell Pg 41 Ln 39

45

yea

53

nay

HOUSE · 2025-04-22

Motion to Place Measure on 3rd Reading & Final Passage

59

yea

39

nay

HOUSE · 2025-04-22

3rd Reading & Final Passage

50

yea

48

nay

SENATE · 2025-04-26

485 Muzzall Pg 8 Ln 34

19

yea

29

nay

SENATE · 2025-04-26

481 Christian Pg 30 Ln 28

19

yea

29

nay

SENATE · 2025-04-26

502 MacEwen Pg 30 Ln 28

19

yea

29

nay

SENATE · 2025-04-26

477 Short Pg 31 Ln 32

19

yea

29

nay

SENATE · 2025-04-26

489 Wagoner Pg 31 Ln 32

20

yea

28

nay

SENATE · 2025-04-26

483 Muzzall Pg 32 Ln 3

21

yea

27

nay

SENATE · 2025-04-26

487 Warnick Pg 32 Ln 3

20

yea

28

nay

SENATE · 2025-04-26

486 Braun Pg 41 Ln 32

21

yea

27

nay

SENATE · 2025-04-26

3rd Reading & Final Passage

26

yea

22

nay

Source WA Legislature roll call service · as of 2026-08-12 · 18 recorded votes

04

Sponsors

Who put their name to the bill. The Legislature records a prime sponsor on the bill status; the full co-sponsor roster appears only in the introduced bill text, which we have not ingested.

Prime sponsor

FIN(Fitzgibbon

as printed the sponsor line on the bill status record · introduced in the House. A committee substitute prints the committee here, with the originating member in parentheses.

The co-sponsor roster is not on this page. We hold the prime sponsor the Legislature prints on the bill status, not the list of co-sponsors, which is published only in the introduced bill text we have not ingested. A co-sponsor count here would be a number no record we hold contains.

Source WA Legislature legislation service · as of 2026-08-12

05

The hearing record

Every committee meeting where this bill appeared on the agenda. Public is where testimony is taken; Executive is where the committee votes.

Committee hearing record
Date Type Committee Chamber
2025-04-18 Public House Finance House
2025-04-19 Executive House Finance House
2025-04-23 Public Senate Ways & Means Senate
2025-04-25 Executive Senate Ways & Means Senate

Source WA Legislature committee hearing records · as of 2026-08-12 · 2 public, 2 executive

06

What changed between versions

Versions of this bill
Version Substitute Engrossed Status
HB 2081 1st substitute bill substituted.
SHB 2081 1
ESHB 2081 1 1 Effective date 7/27/2025*.

We do not hold the bill text, so we cannot say what changed. The version list shows that the bill was rewritten and how many times. Comparing the substance of two versions needs the text of each, which we have not ingested. The Legislature publishes both.

Last checked 2026-08-12

Source WA Legislature legislation service · as of 2026-08-12

07

Connected records

Every link in this section is an edge in the entity graph: a row in one table, carrying the document that states it. Grouped by how well the record supports it.

Filed · 1

One document states the relation in its own words.

Source Entity graph, synced from the pipeline · as of 2026-08-12 · Votes are in the graph but render as roll-call tables above, not as rows here. Hearings, referrals and companion bills are not in the graph yet.

08

What this page will not compute

Each of these is a number a reader might reasonably expect. None of them follow from the records we hold, so we do not publish them.

Who killed it
We can say a bill was never scheduled for a public hearing. We cannot say who decided that. Chairs control agendas, but the record does not attribute a non-decision to a person, and we will not infer one from a committee roster.
Why it died
Withdrawn, superseded by its own companion, folded into a budget, or simply never taken up — all four look identical in the data.
Whether lobbying affected it
Washington collects lobbyist compensation and employer registrations, but none of those filings name a bill. There is no documented link between a lobbying report and a bill number, so we publish none.
What changed between versions
We hold the version list, not the text of each version.
How a member would have voted
Only recorded votes appear here. A member absent from a roll call is recorded as absent, not as opposed.

09

Common questions

What happened to ESHB 2081?
ESHB 2081 became law. The Legislature’s status record places it at “C 420 L 25” — its chapter and year in the session laws.
Who sponsored ESHB 2081?
The prime sponsor of record is FIN(Fitzgibbon, as printed on the bill status. This page does not list co-sponsors — that roster is published only in the introduced bill text, which we have not ingested.
What would ESHB 2081 do?
In the Legislature’s own description: “Modifying business and occupation tax surcharges, rates, and the advanced computing surcharge cap, clarifying the business and occupation tax deduction for certain investments, and creating a temporary business and occupation tax surcharge on large companies.” We quote the official language rather than summarising, because a paraphrase of legislation is an interpretation.
Was there a recorded vote on ESHB 2081?
Yes. 18 recorded floor votes appear on this page, member counts and all. Committee votes are held separately as scanned sign-off sheets and are not counted here.
Did ESHB 2081 get a public hearing?
Yes — 2 public hearings are on record. A public hearing is where testimony is taken; it is not the committee vote, which happens in an executive session.

Cite this page

This is public-records reporting. Use it, and say where it came from.

“ESHB 2081 — Business and occupation tax,” WashingtonIndependents.org, data as of 2026-08-12, accessed 2026-08-21. https://washingtonindependents.org/bill/2025-26-hb-2081/

10

How this page is built

Every figure above is read from a primary source and rebuilt on a schedule. Nothing here is modelled or inferred; where a source is silent the page says so rather than filling the gap.

WA Legislature legislation service
Bill id, titles, sponsor, introduced date, and the history line and location code we render as its status.
WA Legislature committee hearing records
Every committee agenda this bill appeared on, and whether each was a public hearing or an executive session.
WA Legislature roll call service
Recorded floor votes, member by member.
Outcome
Derived, not published by the Legislature. Enacted means a chapter number or effective date is on record; died is only ever assigned once a session has ended; a sitting session yields pending and no death is asserted.
Not loaded
Bill text, amendments, committee votes as individual member records, testimony, and fiscal notes.