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 2026-09-09 · 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 bill history — every row links to the chamber record that establishes it · as of 2026-09-09 · how a stop point is read
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 bill digest and text, quoted whole · as of 2026-09-09 · edits none — we write no summary of our own
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
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 6 | 53 | 0 | 59 |
| RRepublican | 39 | 0 | 0 | 39 |
| Total | 45 | 53 | 0 | 98 |
98 of 98 seats recorded — the columns add to the chamber.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Paul LD 10 YEA
- DDemocratic Richards LD 26 YEA
- DDemocratic Rule LD 42 YEA
- DDemocratic Shavers LD 10 YEA
- DDemocratic Timmons LD 42 YEA
- DDemocratic Walen LD 48 YEA
HOUSE · 2025-04-21
1333 Waters Pg 12 Ln 7
45
yea
53
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 6 | 53 | 0 | 59 |
| RRepublican | 39 | 0 | 0 | 39 |
| Total | 45 | 53 | 0 | 98 |
98 of 98 seats recorded — the columns add to the chamber.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Nance LD 23 YEA
- DDemocratic Paul LD 10 YEA
- DDemocratic Richards LD 26 YEA
- DDemocratic Rule LD 42 YEA
- DDemocratic Shavers LD 10 YEA
- DDemocratic Timmons LD 42 YEA
HOUSE · 2025-04-21
1336 Griffey Pg 12 Ln 30
45
yea
53
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 6 | 53 | 0 | 59 |
| RRepublican | 39 | 0 | 0 | 39 |
| Total | 45 | 53 | 0 | 98 |
98 of 98 seats recorded — the columns add to the chamber.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Leavitt LD 28 YEA
- DDemocratic Paul LD 10 YEA
- DDemocratic Richards LD 26 YEA
- DDemocratic Rule LD 42 YEA
- DDemocratic Shavers LD 10 YEA
- DDemocratic Timmons LD 42 YEA
HOUSE · 2025-04-21
1334 Manjarrez Pg 21 Ln 40
46
yea
52
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 7 | 52 | 0 | 59 |
| RRepublican | 39 | 0 | 0 | 39 |
| Total | 46 | 52 | 0 | 98 |
98 of 98 seats recorded — the columns add to the chamber.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Paul LD 10 YEA
- DDemocratic Reeves LD 30 YEA
- DDemocratic Richards LD 26 YEA
- DDemocratic Rule LD 42 YEA
- DDemocratic Shavers LD 10 YEA
- DDemocratic Timmons LD 42 YEA
- DDemocratic Walen LD 48 YEA
HOUSE · 2025-04-21
1332 Connors Pg 31 Ln 8
45
yea
53
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 6 | 53 | 0 | 59 |
| RRepublican | 39 | 0 | 0 | 39 |
| Total | 45 | 53 | 0 | 98 |
98 of 98 seats recorded — the columns add to the chamber.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Leavitt LD 28 YEA
- DDemocratic Paul LD 10 YEA
- DDemocratic Richards LD 26 YEA
- DDemocratic Rule LD 42 YEA
- DDemocratic Shavers LD 10 YEA
- DDemocratic Timmons LD 42 YEA
HOUSE · 2025-04-22
1349 Dent Pg 31 Ln 25
45
yea
53
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 6 | 53 | 0 | 59 |
| RRepublican | 39 | 0 | 0 | 39 |
| Total | 45 | 53 | 0 | 98 |
98 of 98 seats recorded — the columns add to the chamber.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Paul LD 10 YEA
- DDemocratic Richards LD 26 YEA
- DDemocratic Rule LD 42 YEA
- DDemocratic Salahuddin LD 48 YEA
- DDemocratic Shavers LD 10 YEA
- DDemocratic Timmons LD 42 YEA
HOUSE · 2025-04-22
1330 Abell Pg 41 Ln 39
45
yea
53
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 6 | 53 | 0 | 59 |
| RRepublican | 39 | 0 | 0 | 39 |
| Total | 45 | 53 | 0 | 98 |
98 of 98 seats recorded — the columns add to the chamber.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Leavitt LD 28 YEA
- DDemocratic Paul LD 10 YEA
- DDemocratic Richards LD 26 YEA
- DDemocratic Rule LD 42 YEA
- DDemocratic Shavers LD 10 YEA
- DDemocratic Timmons LD 42 YEA
HOUSE · 2025-04-22
Motion to Place Measure on 3rd Reading & Final Passage
59
yea
39
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 59 | 0 | 0 | 59 |
| RRepublican | 0 | 39 | 0 | 39 |
| Total | 59 | 39 | 0 | 98 |
98 of 98 seats recorded — the columns add to the chamber.
No member voted against their own caucus’s majority on this motion.
HOUSE · 2025-04-22
3rd Reading & Final Passage
50
yea
48
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 50 | 9 | 0 | 59 |
| RRepublican | 0 | 39 | 0 | 39 |
| Total | 50 | 48 | 0 | 98 |
98 of 98 seats recorded — the columns add to the chamber.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Hackney LD 11 NAY
- DDemocratic Obras LD 33 NAY
- DDemocratic Paul LD 10 NAY
- DDemocratic Richards LD 26 NAY
- DDemocratic Rule LD 42 NAY
- DDemocratic Salahuddin LD 48 NAY
- DDemocratic Shavers LD 10 NAY
- DDemocratic Timmons LD 42 NAY
- DDemocratic Walen LD 48 NAY
SENATE · 2025-04-26
485 Muzzall Pg 8 Ln 34
19
yea
29
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 0 | 29 | 0 | 29 |
| RRepublican | 19 | 0 | 0 | 19 |
| Total | 19 | 29 | 0 | 48 |
48 of 49 seats recorded. The columns do not add to the chamber: a seat was vacant, or a member was not yet seated. The count is printed as it is filed rather than adjusted to balance.
No member voted against their own caucus’s majority on this motion.
SENATE · 2025-04-26
481 Christian Pg 30 Ln 28
19
yea
29
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 0 | 29 | 0 | 29 |
| RRepublican | 19 | 0 | 0 | 19 |
| Total | 19 | 29 | 0 | 48 |
48 of 49 seats recorded. The columns do not add to the chamber: a seat was vacant, or a member was not yet seated. The count is printed as it is filed rather than adjusted to balance.
No member voted against their own caucus’s majority on this motion.
SENATE · 2025-04-26
502 MacEwen Pg 30 Ln 28
19
yea
29
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 0 | 29 | 0 | 29 |
| RRepublican | 19 | 0 | 0 | 19 |
| Total | 19 | 29 | 0 | 48 |
48 of 49 seats recorded. The columns do not add to the chamber: a seat was vacant, or a member was not yet seated. The count is printed as it is filed rather than adjusted to balance.
No member voted against their own caucus’s majority on this motion.
SENATE · 2025-04-26
477 Short Pg 31 Ln 32
19
yea
29
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 0 | 29 | 0 | 29 |
| RRepublican | 19 | 0 | 0 | 19 |
| Total | 19 | 29 | 0 | 48 |
48 of 49 seats recorded. The columns do not add to the chamber: a seat was vacant, or a member was not yet seated. The count is printed as it is filed rather than adjusted to balance.
No member voted against their own caucus’s majority on this motion.
SENATE · 2025-04-26
489 Wagoner Pg 31 Ln 32
20
yea
28
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 1 | 28 | 0 | 29 |
| RRepublican | 19 | 0 | 0 | 19 |
| Total | 20 | 28 | 0 | 48 |
48 of 49 seats recorded. The columns do not add to the chamber: a seat was vacant, or a member was not yet seated. The count is printed as it is filed rather than adjusted to balance.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Krishnadasan LD 26 YEA
SENATE · 2025-04-26
483 Muzzall Pg 32 Ln 3
21
yea
27
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 2 | 27 | 0 | 29 |
| RRepublican | 19 | 0 | 0 | 19 |
| Total | 21 | 27 | 0 | 48 |
48 of 49 seats recorded. The columns do not add to the chamber: a seat was vacant, or a member was not yet seated. The count is printed as it is filed rather than adjusted to balance.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Krishnadasan LD 26 YEA
- DDemocratic Slatter LD 48 YEA
SENATE · 2025-04-26
487 Warnick Pg 32 Ln 3
20
yea
28
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 1 | 28 | 0 | 29 |
| RRepublican | 19 | 0 | 0 | 19 |
| Total | 20 | 28 | 0 | 48 |
48 of 49 seats recorded. The columns do not add to the chamber: a seat was vacant, or a member was not yet seated. The count is printed as it is filed rather than adjusted to balance.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Slatter LD 48 YEA
SENATE · 2025-04-26
486 Braun Pg 41 Ln 32
21
yea
27
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 2 | 27 | 0 | 29 |
| RRepublican | 19 | 0 | 0 | 19 |
| Total | 21 | 27 | 0 | 48 |
48 of 49 seats recorded. The columns do not add to the chamber: a seat was vacant, or a member was not yet seated. The count is printed as it is filed rather than adjusted to balance.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Krishnadasan LD 26 YEA
- DDemocratic Liias LD 21 YEA
SENATE · 2025-04-26
3rd Reading & Final Passage
26
yea
22
nay
| Caucus | Yea | Nay | Absent or excused | Members voting |
|---|---|---|---|---|
| DDemocratic | 26 | 3 | 0 | 29 |
| RRepublican | 0 | 19 | 0 | 19 |
| Total | 26 | 22 | 0 | 48 |
48 of 49 seats recorded. The columns do not add to the chamber: a seat was vacant, or a member was not yet seated. The count is printed as it is filed rather than adjusted to balance.
Members who voted against their caucus majority
Listed because they are the part of the roll call a party-line summary hides. Crossing a caucus is a description of this vote, not a virtue or a betrayal, and we attach no label to it.
- DDemocratic Cortes LD 18 NAY
- DDemocratic Krishnadasan LD 26 NAY
- DDemocratic Slatter LD 48 NAY
Sources WA Legislature roll-call archive (floor); chamber roster for party · as of 2026-09-09 · rows 18 recorded votes · key member id printed on the roll call, joined to the chamber roster — never a surname · seats the denominator is the constitutional chamber, 98 House and 49 Senate, not our roster · note committee votes are published as sign-off sheets, not roll calls, and are not counted here
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 2026-09-09
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. Anyone may register a position on a bill before its hearing without speaking. Those sign-ins are a public record of who showed up — they are not a poll, not a sample of the state, and not a measure of public opinion. They count the people who knew the hearing was happening.
| 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 |
House Finance, public hearing · 2025-04-18
1,153 sign-ins · 55 testified in person · bars share one scale, longest = 690
Senate Ways & Means, public hearing · 2025-04-23
426 sign-ins · 38 testified in person · bars share one scale, longest = 690
Source WA Legislature committee hearing records and committee sign-in (CSI) sheets · as of 2026-09-09 · rows 2 public, 2 executive · sign-ins 1,579, counted per hearing from the committee sign-in sheets; names are on the sheet and are not published · note a sign-in is a position registered before the hearing, in person or online; it is not testimony and not a vote · how hearings are read
06
What changed between versions
| 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 2026-09-09
Source WA Legislature bill text archive, every version · as of 2026-09-09 · note versions are listed, not compared — a field-by-field diff is prepared by a person or not at all
07 · component 08
Connected records
Everything below is a link some document draws for us. Nothing here is our inference. Grouped by how well the record supports it, always in this order, never sorted by interest.
This record’s page in the entity graph: /bills/leg-bill-2025-26-2081/
On the record · 5
One document states the relation in its own words.
-
HEARD IN · hearing type Public
House Finance — committee agenda, 2025-04-18 — WA State Legislature · as of 2025-04-18
-
HEARD IN · hearing type Executive
House Finance — committee agenda, 2025-04-19 — WA State Legislature · as of 2025-04-19
-
HEARD IN · hearing type Public
Senate Committee on Ways & Means
Senate Ways & Means — committee agenda, 2025-04-23 — WA State Legislature · as of 2025-04-23
-
HEARD IN · hearing type Executive
Senate Committee on Ways & Means
Senate Ways & Means — committee agenda, 2025-04-25 — WA State Legislature · as of 2025-04-25
-
SPONSORED BY · prime
HB 2081 as introduced, 2025-26 — bill summary, WA State Legislature · as of 2025-04-16
Joined by us, on a stated key · 1
Two documents joined on a key, and the key is named on every row.
-
COMPANION OF · biennium 2025-26 · second text leg:bill:2025-26:5815
SB 5815 (2025-26) — Business and occupation tax
joined on: legal_title + biennium, opposite chamber
HB 2081 as introduced, 2025-26 — bill summary, WA State Legislature · as of 2025-04-16
Nothing on file
Votes are in the graph but render as roll-call tables above, not as rows here. Sponsors, hearings and companion bills are in the graph for the current biennium only; for an earlier bill they are not in the graph yet, which is not the same as there having been none. Referrals are not in the graph. No lobbying registration names this bill in the graph: the L-2 bill lines are not loaded, which is not the same as no lobbying having occurred.
Checked 2026-09-09
Source the edge table, counted and paged by tier · as of 2026-09-09 · edges 5 filed, 1 composite, 0 adjacency · how edges are built
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, and the summary feed we hold of them carries no bill column — checked against lobbyist_compensation and lobbyist_reporting, neither of which has one. So we hold no documented link between a lobbying report and a bill number and publish none. That is a limit of the extract, not a claim that no filing anywhere names a bill: reading the L-2 report body is what it would take to find out.
- 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.
- Sign-ins as public opinion
- A hearing sign-in sheet counts the people who knew the hearing was happening and could reach it. It is a public record of who showed up, not a poll, not a sample of the state, and not a measure of what Washington thinks. A bill with more sign-ins against it than for it has not been voted down by the public.
- An importance score
- No ranking of this bill against others, no “major legislation” badge, no prediction of what it will do next. Every bill gets the same page whether it passed, died, or was never heard, and there is no editorial selection of which bills receive one.
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.
Answers are generated from the same fields as the sections above and emitted as FAQPage structured data, so a machine reader gets the identical text a person sees.
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 2026-09-09, accessed 2026-11-02. https://washingtonindependents.org/bill/2025-26-hb-2081/
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10
How this page is built
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- 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
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