Washington HB 2099: Improving tax administration by waiving penalties and imposing interest in certain situations involving delayed tax payments, and by extending a statute of limitations period for certain egregious tax crimes.

Bill Text

AN ACT Relating to expanding access to the early childhood 1
education and assistance program for military families; amending RCW 2
43.216.512 and 43.216.514; adding a new section to chapter 43.216 3
RCW; and providing an effective date.4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:5
Sec. 1. RCW 43.216.512 and 2025 c 412 s 12 are each amended to 6
read as follows:7
(1) The department shall adopt rules that allow the enrollment of 8
children in the early childhood education and assistance program, as 9
space is available, if the number of such children equals not more 10
than 25 percent of total statewide enrollment, when the child is not 11
eligible under RCW 43.216.505 and ((has)):12
(a) Has a family income level above 36 percent of the state 13
median income but at or below 50 percent of the state median income 14
adjusted for family size and the child meets at least one of the risk 15
factor criterion described in subsection (2) of this section; or16
(b) Has a family income level above 36 percent of the state 17
median income but at or below the maximum household income for 18
working connections child care eligibility as established in RCW 19
43.216.802, adjusted for family size, and is from a household with a 20
parent who is a military member.21
H-3092.1
SUBSTITUTE HOUSE BILL 2099
State of Washington 69th Legislature 2026 Regular Session
By House Early Learning & Human Services (originally sponsored by
Representatives Leavitt, Penner, Barnard, Timmons, Reed, Kloba, Ryu,
Parshley, Zahn, Richards, Schmidt, Doglio, Simmons, Berry, Eslick,
Obras, Paul, Nance, Scott, Callan, Goodman, Reeves, Shavers, Fosse,
Bergquist, Salahuddin, and Bernbaum)
READ FIRST TIME 01/27/26.
p. 1 SHB 2099

(2) Children enrolled in the early childhood education and 1
assistance program pursuant to this section must be prioritized for 2
available funded slots according to a prioritization system adopted 3
in rule by the department that considers risk factors that have a 4
disproportionate effect on kindergarten readiness and school 5
performance, including:6
(a) Family income as a percent of the state median income;7
(b) Child welfare system involvement;8
(c) Domestic violence;9
(d) English as a second language;10
(e) Expulsion from an early learning setting;11
(f) A parent who is incarcerated;12
(g) A parent with a behavioral health treatment need; ((and))13
(h) A military member parent who is currently deployed, deployed 14
within the last 12 months, or will be deployed within the current 15
school year, or for a total of 19 or more months during the child's 16
lifetime;17
(i) A military member parent who is a single custodial parent; 18
and19
(j) Other risk factors determined by the department to be linked 20
by research to school performance.21
(3) Children enrolled in the early childhood education and 22
assistance program under this section are not considered eligible 23
children as defined in RCW 43.216.505 and are not considered to be 24
part of the state-funded entitlement required in RCW 43.216.556.25
(4) For purposes of this section, "military member" includes any 26
of the following who are either stationed in or a resident of 27
Washington state:28
(a) An active member of the United States armed forces;29
(b) A member of a military reserve component;30
(c) A member of the national guard;31
(d) A national oceanic and atmospheric administration 32
commissioned corps member; or33
(e) A United States public health service commissioned corps 34
member.35
(5) This section expires August 1, 2030.36
NEW SECTION. Sec. 2. A new section is added to chapter 43.216 37
RCW under the subchapter heading "early childhood education and 38
assistance" to read as follows:39
p. 2 SHB 2099

(1) The department shall adopt rules that allow the enrollment of 1
children in the early childhood education and assistance program, as 2
space is available and subject to appropriated funding, when the 3
child:4
(a) Is not eligible under RCW 43.216.505;5
(b) Is from a household with a parent who is a military member; 6
and7
(c) Has a family income level above 50 percent of the state 8
median income but at or below the maximum household income for 9
working connections child care eligibility as established in RCW 10
43.216.802, adjusted for family size.11
(2) Children enrolled in the early childhood education and 12
assistance program pursuant to this section must be prioritized for 13
available funded slots according to a prioritization system adopted 14
in rule by the department that considers risk factors that have a 15
disproportionate effect on kindergarten readiness and school 16
performance, including:17
(a) Family income as a percent of the state median income;18
(b) Child welfare system involvement;19
(c) Domestic violence;20
(d) English as a second language;21
(e) Expulsion from an early learning setting;22
(f) A parent who is incarcerated;23
(g) A parent with a behavioral health treatment need;24
(h) A military member parent