HB 296 DE
AN ACT TO AMEND TITLE 6 AND TITLE 30 OF THE DELAWARE CODE RELATING TO THE ADMINISTRATIVE RESPONSIBILITIES OF THE DEPARTMENT OF FINANCE.
A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →
Summary
This bill makes several administrative changes to the Delaware Department of Finance's responsibilities. The bill increases public transparency by allowing Department employees with access to tax return information to disclose information from expired licenses. The bill defines trust fund taxes, lists current types, and updates assessment and collection timelines to align across all trust fund tax types. The bill simplifies the Division of Revenue's extended lookback requirements by removing repealed taxes and clarifies that exceptional underreporting measures apply only to tax liability. The bill also modifies the 1099 form filing due date to January 31 following the close of the taxpayer's taxable year and makes technical changes to trade name registration procedures.
AI-generated plain-language summary of the bill (from the OpenStates abstract — no full text available yet) — neutral, and may be imperfect.
Official abstract
This Act makes several changes to the Delaware Code relating to the Department of Finance (“Department”). Specifically: (1) Section 1 of this Act increases public transparency and clarifies that any officer or employee of the Department, or employee of this State who has access to tax returns or information from tax returns, may disclose information that appeared on the face of an expired license previously required to be displayed under § 2109 of Title 30. (2) Sections 2 and 3 of this Act define a trust fund tax, lists current trust fund tax types, and updates Title 30 to align all assessment and collection timelines for trust fund tax types. (3) Section 4 of this Act simplifies that the requirements that allow the Department’s Division of Revenue to take an extended lookback by removing repealed taxes and clarifying that exceptional underreporting measures are applied only against the tax liability and not other tax calculation elements. (4) Section 5 of this Act updates Title 30 regarding the notice of finality as it relates to trust fund taxes. (5) Section 6 of this Act modifies the filing due date for all 1099 forms to January 31 following the close of the taxpayer’s taxable year. (6) Section 7 of this Act clarifies the definition of “transfer.” (7) Sections 8, 9, and 10 of this Act make retroactive technical changes to the trade name registration process under Title 6.
Sponsors (3)
- Madinah Wilson-Anton Democratic · primary
- Spiros Mantzavinos Democratic · primary
- William J. Carson Democratic · primary
Action history (7)
- Mar 5, 2026 Introduced and Assigned to Revenue & Finance Committee in House · lower
- Mar 11, 2026 Reported Out of Committee (Revenue & Finance) in House with 8 On Its Merits · lower
- Mar 19, 2026 Passed By House. Votes: 37 YES 4 ABSENT · lower
- Mar 19, 2026 Assigned to Elections & Government Affairs Committee in Senate · upper
- May 20, 2026 Reported Out of Committee (Elections & Government Affairs) in Senate with 3 Favorable, 4 On Its Merits · upper
- Jun 16, 2026 Passed By Senate. Votes: 21 YES · upper
- Jun 24, 2026 Signed by Governor · executive
Full text
The full text hasn’t been imported yet. CivicGate fetches it from the state legislature’s published version documents — check now.
Comments
Data from OpenStates. View on OpenStates →
Comments