Delaware · 153rd General Assembly (2025-2026) · Bill
HB 296: AN ACT TO AMEND TITLE 6 AND TITLE 30 OF THE DELAWARE CODE RELATING TO THE ADMINISTRATIVE RESPONSIBILITIES OF THE DEPARTMENT OF FINANCE.
Enacted Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 296 is a bill introduced in the Delaware House on March 5, 2026. According to its official title, it concerns: AN ACT TO AMEND TITLE 6 AND TITLE 30 OF THE DELAWARE CODE RELATING TO THE ADMINISTRATIVE RESPONSIBILITIES OF THE DEPARTMENT OF FINANCE. Primary sponsor: Madinah Wilson-Anton (Democratic), Spiros Mantzavinos (Democratic). It lists 1 additional sponsor. Most recent recorded action (June 24, 2026): Signed by Governor.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
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that the requirements that allow the Department’s Division of Revenue to take an extended lookback by removing repealed taxes and clarifying that exceptional underreporting measures are applied only against the tax liability and not other tax calculation elements.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
Sponsors by party (alphabetical): Democratic 3
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Madinah Wilson-Anton | Primary sponsor | Democratic | House | 26 |
| Spiros Mantzavinos | Primary sponsor | Democratic | Senate | 7 |
| Bill Carson | Co-sponsor | Democratic | House | 28 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Signed by Governor
- Passed By Senate. Votes: 21 YES
- Reported Out of Committee (Elections & Government Affairs) in Senate with 3 Favorable, 4 On Its Merits
- Assigned to Elections & Government Affairs Committee in Senate
- Passed By House. Votes: 37 YES 4 ABSENT
- Reported Out of Committee (Revenue & Finance) in House with 8 On Its Merits
- Introduced and Assigned to Revenue & Finance Committee in House