DelawareHB 296153rd General Assembly (2024–2026)House

AN ACT TO AMEND TITLE 6 AND TITLE 30 OF THE DELAWARE CODE RELATING TO THE ADMINISTRATIVE RESPONSIBILITIES OF THE DEPARTMENT OF FINANCE.

Sponsored By: Madinah Wilson-Anton (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 2 costs, 1 mixed.

Taxpayers face six years for large understatements

Delaware can assess additional income tax within six years after a return is filed when a calculation misstatement substantially understates tax. The understatement must exceed 25% of the tax stated on the return. For license fees or taxes under Part III of Delaware’s tax code, the same threshold triggers a six-year assessment period. That period runs from the license expiration date, not the return filing date. These changes take effect 60 days after enactment.

Businesses face shorter tax challenge deadlines

The law defines trust fund taxes as taxes collected and sent to Delaware by a third party for another legally liable entity. Covered charges include 988 and E911 surcharges, HSCA tax, lessee tax, lodging tax, marijuana tax, and public utility tax. The list also includes scrap tire fees, short-term rental lodging tax, and withholding tax. Proposed assessments become final after 30 days unless challenged; taxpayers also have 30 days to file protests. The Director’s final decisions become final after 30 days unless judicial review is sought; credit or refund denials allow 30 days for protests. Other taxes generally allow 60 days, or 120 days for taxpayers outside the United States. These changes take effect 60 days after enactment.

Business license details lose tax privacy

The law removes tax-return privacy protections from information printed on current or former licenses that Delaware requires businesses to display. It also removes those protections from the license holder’s name and mailing address. This allows disclosure as otherwise permitted by law, but does not make all tax records public. The change takes effect 60 days after enactment.

Sponsors & Cosponsors

Sponsor

Madinah Wilson-Anton
Democratic • House

Cosponsors

William J. Carson
Democratic • House
Spiros Mantzavinos
Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 58 • No: 0

Senate vote • 6/16/2026

Passed (SM required)

Yes: 21 • No: 0

House vote • 3/19/2026