DE HB 296
enactedAN ACT TO AMEND TITLE 6 AND TITLE 30 OF THE DELAWARE CODE RELATING TO THE ADMINISTRATIVE RESPONSIBILITIES OF THE DEPARTMENT OF FINANCE.
Delaware · 2025-2026 Regular Session (153rd General Assembly) · lower
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Quick answers
Did DE HB 296 pass?
Yes. DE HB 296 has been enacted into law. Latest recorded action (2026-06-24): Signed by Governor
What is DE HB 296 about?
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that the requirements that allow the Department’s Division of Revenue to take an extended lookback by removing repealed taxes and clarifying that exceptional underreporting measures are applied only against the tax liability and not other tax calculation elements.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.
Who sponsors DE HB 296?
William J. Carson, Spiros Mantzavinos, Madinah Wilson-Anton are the primary sponsors of DE HB 296.
Description
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.
- Introduced
- 2026-03-05
- Latest action
- 2026-06-24 — Signed by Governor
- Bill type
- bill
- Last updated
- —
Sponsors
- William J. Carsonprimary
- Spiros Mantzavinosprimary
- Madinah Wilson-Antonprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-06-24
Signed by Governor
executive-signature
2026-06-16
Passed By Senate. Votes: 21 YES
passage
2026-05-20
Reported Out of Committee (Elections & Government Affairs) in Senate with 3 Favorable, 4 On Its Merits
committee-passage,committee-passage-favorable
2026-03-19
Assigned to Elections & Government Affairs Committee in Senate
introduction,referral-committee
2026-03-19
Passed By House. Votes: 37 YES 4 ABSENT
passage
2026-03-11
Reported Out of Committee (Revenue & Finance) in House with 8 On Its Merits
committee-passage
2026-03-05
Introduced and Assigned to Revenue & Finance Committee in House
introduction,referral-committee
Versions
- Bill TextCompare
Documents
Votes
SM
2026-03-19 · pass · 37-0
Member-level votes (41)
- Alonna Berry: yes
- Stephanie T. Bolden: yes
- Frank Burns: yes
- William Bush: yes
- William J. Carson: yes
- Nnamdi O. Chukwuocha: yes
- Richard G. Collins: yes
- Franklin D. Cooke: yes
- Daniel B. Short: other
- Timothy D. Dukes: other
- Mara Gorman: yes
- Ronald E. Gray: yes
- Krista Griffith: yes
- Kerri Evelyn Harris: yes
- Debra Heffernan: yes
- Kevin S Hensley: yes
- Jeff Hilovsky: yes
- Valerie Jones Giltner: yes
- Kendra Johnson: yes
- Kimberly Williams: yes
- Kamela T Smith: yes
- Larry Lambert: yes
- Sean M. Lynn: other
- Michael F. Smith: yes
- Melissa Minor-Brown: yes
- Shannon Morris: yes
- Eric Morrison: yes
- DeShanna U Neal: yes
- Josue O Ortega: yes
- Edward S. Osienski: yes
- Sophie Phillips: yes
- Charles S Postles Jr.: yes
- Cyndie Romer: yes
- Melanie Ross Levin: yes
- Sherae'a Moore: yes
- Bryan W. Shupe: yes
- Claire Snyder-Hall: yes
- Jeffrey N. Spiegelman: yes
- Jesse R. Vanderwende: yes
- Madinah Wilson-Anton: yes
- Lyndon D. Yearick: other
SM
2026-06-16 · pass · 21-0
Member-level votes (21)
- Darius J. Brown: yes
- Eric Buckson: yes
- Daniel Cruce: yes
- Stephanie L. Hansen: yes
- Gerald W. Hocker: yes
- Kyra L. Hoffner: yes
- Russell Huxtable: yes
- Dave G. Lawson: yes
- S. Elizabeth Lockman: yes
- Spiros Mantzavinos: yes
- Trey Paradee: yes
- Brian Pettyjohn: yes
- Marie Pinkney: yes
- Nicole Poore: yes
- Bryant L. Richardson: yes
- Ray Seigfried: yes
- David P. Sokola: yes
- Laura V. Sturgeon: yes
- Bryan Townsend: yes
- John "Jack" Walsh: yes
- David L. Wilson: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-10-19T21:18:26.504501Z
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