The measure passed 26-7 early Wednesday morning. The House last month voted 141-7 in favor of the bill, which will head back to that chamber before it can go to the governor’s desk.

Delinquent taxpayers would need to pay between Sept. 1 and Nov. 30 to qualify. They also would need to comply with state tax laws for the next eight years.

Unpaid taxes dating before Dec. 31 would be eligible for pardon.

The Legislative Research Committee estimates the proposal could mean $20 million or more in additional revenue next fiscal year.

The last time taxpayers were granted amnesty was in 2002.