HB 66 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO TAX ADMINISTRATION.
Last action — Signed by Governor
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced March 09, 2017. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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8 sponsors
2 primary, 6 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (1 D · 1 R) — cross-party backing.
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Cleared a recorded vote
Passed 3 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
Section 1 of this Act provides that the statute of limitations period for a substantial underpayment of a license fee or gross receipts tax will commence at the end of the period for which the license is issued, in order to parallel the normal limitations period for the assessment of an underpayment of this type of tax. Section 2 of this Act provides that notice of a judgment must have been provided to the taxpayer not later than the date of the notice given prior to the revocation of a professional license resulting from non-payment of taxes. Section 3 of this Act conforms Delaware’s deadlines for filing certain information returns to those established in the Internal Revenue Code. In an effort to combat identity theft and taxpayer fraud, federal filing dates were recently changed. For example, starting in 2017 the federal deadline for an employer to file aggregated W-2 data with the IRS will be January 31, which is the same date on which W-2s are distributed to individual taxpayers. Prior to this change, the IRS did not receive W-2 data until March 1 meaning that there has been a one-month window in which it could not readily confirm the authenticity of W-2s filed with taxpayers’ returns. Like other states and the IRS, Delaware has had to devote considerable resources to combating fraud and identity theft. By conforming to the new federal standard, Delaware will have data on hand that will help identify and isolate fraudulent filings. As the State’s employers will already be required to comply with the new federal deadlines, conforming Delaware’s filing dates will result in no additional administrative burden. Sections 4 and 5 of this Act adjust Delaware’s deadlines for filing income tax returns for pass-through entities (partnerships and S corporations) and corporations to be consistent with the new deadlines set forth in the Internal Revenue Code. For tax years beginning after December 31, 2015, the federal deadline for pass-through entities taxed as partnerships and as S corporations to file returns will be March 15 or the 15th day of the third month following the end of the pass-through entity’s fiscal year, while the federal deadline for a C corporation to file an income tax return will be April 15, or the 15th day of the fourth month after the end of the C corporation’s fiscal year. As the State’s business entities will already be required to comply with the new federal deadlines, conforming Delaware’s filing dates will result in no additional administrative burden. Finally, this Act deletes a provision of the Code that was effective only for tax returns due in 1958 and 1959.
Bill Text
- Bill Text View text Current pdf
Action History
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Signed by Governor
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Passed By House. Votes: 35 YES 6 ABSENT
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Passed By Senate. Votes: 19 YES 2 ABSENT
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Amendment SA 1 to HB 66 - Passed By Senate. Votes: 19 YES 2 ABSENT
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Amendment SA 1 to HB 66 - Introduced and Placed With Bill
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Reported Out of Committee (Finance) in Senate with 4 On Its Merits
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Assigned to Finance Committee in Senate
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Passed By House. Votes: 41 YES
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Amendment HA 1 to HB 66 - Passed In House by Voice Vote
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Amendment HA 1 to HB 66 - Introduced and Placed With Bill
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Reported Out of Committee (Revenue & Finance) in House with 8 On Its Merits
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Introduced and Assigned to Revenue & Finance Committee in House
Sponsors
- Edward S. Osienski · Cosponsor
- David L. Wilson · Cosponsor
- John J. Viola · Cosponsor
- John L. Mitchell · Cosponsor
- Paul S. Baumbach · Cosponsor
- F. Gary Simpson · Cosponsor
- Harris B. McDowell · Primary
- Helene M. Keeley · Primary
Sponsorship breakdown
Export CSV (upgrade) →2 sponsors · 6 co-sponsors · 54 not signed on
Sponsors (2)
Co-sponsors (6)
- Edward S. Osienski Democratic
- David L. Wilson Republican
- John J. Viola
- John L. Mitchell
- Paul S. Baumbach
- F. Gary Simpson
Not signed on (54)
54 members have not signed on to this bill.
Show all 54 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 21 | 0 | 0 | 4 |
| Democratic | 5 | 0 | 0 | 2 |
| Republican | 9 | 0 | 0 | 0 |
| Total | 35 | 0 | 0 | 6 |
| % of votes cast | 85% | 0% | 0% | 15% |
How each member voted (41)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 11 | 0 | 0 | 1 |
| Democratic | 5 | 0 | 0 | 0 |
| Republican | 3 | 0 | 0 | 1 |
| Total | 19 | 0 | 0 | 2 |
| % of votes cast | 90% | 0% | 0% | 10% |
How each member voted (21)
| Member | Party | Vote |
|---|---|---|
| Anthony Delcollo | — | Yea |
| Brian J. Bushweller | — | Yea |
| Bruce C. Ennis | — | Yea |
| Catherine Cloutier | — | Yea |
| Colin Bonini | — | Yea |
| David B. McBride | — | Yea |
| Ernesto B Lopez | — | Yea |
| F. Gary Simpson | — | Yea |
| Gregory F. Lavelle | — | Yea |
| Harris B. McDowell | — | Yea |
| Margaret Rose Henry | — | Yea |
| Robert Marshall | — | Not Voting |
| Bryan Townsend | Democratic | Yea |
| David P. Sokola | Democratic | Yea |
| John "Jack" Walsh | Democratic | Yea |
| Nicole Poore | Democratic | Yea |
| Stephanie L. Hansen | Democratic | Yea |
| Brian Pettyjohn | Republican | Yea |
| Bryant L. Richardson | Republican | Yea |
| Dave G. Lawson | Republican | Not Voting |
| Gerald W. Hocker | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 25 | 0 | 0 | 0 |
| Democratic | 7 | 0 | 0 | 0 |
| Republican | 9 | 0 | 0 | 0 |
| Total | 41 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (41)
Subjects
Frequently asked questions
- What does HB 66 do?
- Section 1 of this Act provides that the statute of limitations period for a substantial underpayment of a license fee or gross receipts tax will commence at the end of the period for which the license is issued, in order to parallel the normal limitations period for the assessment of an underpayment of this type of tax. Section 2 of this Act provides that notice of a judgment must have been provided to the taxpayer not later than the date of the notice given prior to the revocation of a professional license resulting from non-payment of taxes. Section 3 of this Act conforms Delaware’s deadlines for filing certain information returns to those established in the Internal Revenue Code. In an effort to combat identity theft and taxpayer fraud, federal filing dates were recently changed. For example, starting in 2017 the federal deadline for an employer to file aggregated W-2 data with the IRS will be January 31, which is the same date on which W-2s are distributed to individual taxpayers. Prior to this change, the IRS did not receive W-2 data until March 1 meaning that there has been a one-month window in which it could not readily confirm the authenticity of W-2s filed with taxpayers’ returns. Like other states and the IRS, Delaware has had to devote considerable resources to combating fraud and identity theft. By conforming to the new federal standard, Delaware will have data on hand that will help identify and isolate fraudulent filings. As the State’s employers will already be required to comply with the new federal deadlines, conforming Delaware’s filing dates will result in no additional administrative burden. Sections 4 and 5 of this Act adjust Delaware’s deadlines for filing income tax returns for pass-through entities (partnerships and S corporations) and corporations to be consistent with the new deadlines set forth in the Internal Revenue Code. For tax years beginning after December 31, 2015, the federal deadline for pass-through entities taxed as partnerships and as S corporations to file returns will be March 15 or the 15th day of the third month following the end of the pass-through entity’s fiscal year, while the federal deadline for a C corporation to file an income tax return will be April 15, or the 15th day of the fourth month after the end of the C corporation’s fiscal year. As the State’s business entities will already be required to comply with the new federal deadlines, conforming Delaware’s filing dates will result in no additional administrative burden. Finally, this Act deletes a provision of the Code that was effective only for tax returns due in 1958 and 1959.
- Who sponsors HB 66?
- HB 66 is sponsored by Edward S. Osienski (Democratic), David L. Wilson (Republican), John J. Viola, John L. Mitchell, Paul S. Baumbach, F. Gary Simpson, Harris B. McDowell, and Helene M. Keeley.
- What is the current status of HB 66?
- This bill has been enacted into law. Introduced March 09, 2017. Enacted.
- Where can I track HB 66?
- Track HB 66 free on One Click Politics — get push/email alerts when it moves.
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