republic-os/legislation/us/states/de/149/hb-66.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO TAX ADMINISTRATION.	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.	us/states/de	Delaware General Assembly	149	HB 66	Delaware HB 66 (149)	bill		enacted	Harris B. McDowell Helene M. Keeley	1	12	3	2017-03-09	2017-05-18	openstates	ocd-bill/61a88afa-3cd1-456a-8cb9-44d8eb689c1f	https://legis.delaware.gov/BillDetail?LegislationId=25455	f775e7fdc66c3630047e6fd8da6973401cbc35450aa3304b2dc73686a653a6d1	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware HB 66 (149) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO TAX ADMINISTRATION.

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.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Bill Text (committee substitute) — source

Votes

• SM — 35–0 (pass) · lower
• SM — 41–0 (pass) · lower
• SM — 19–0 (pass) · upper

Sponsors

• Harris B. McDowell — primary (person)
• Helene M. Keeley — primary (person)
• David L. Wilson — cosponsor (person)
• Edward S. Osienski — cosponsor (person)
• F. Gary Simpson — cosponsor (person)
• John J. Viola — cosponsor (person)
• John L. Mitchell — cosponsor (person)
• Paul S. Baumbach — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2017-03-09 Introduced and Assigned to Revenue & Finance Committee in House introduction, referral-committee
• 2017-03-15 Reported Out of Committee (Revenue & Finance) in House with 8 On Its Merits committee-passage
• 2017-03-16 Amendment HA 1 to HB 66 - Introduced and Placed With Bill amendment-introduction
• 2017-03-16 Amendment HA 1 to HB 66 - Passed In House by Voice Vote amendment-passage
• 2017-03-16 Passed By House. Votes: 41 YES passage
• 2017-03-16 Assigned to Finance Committee in Senate introduction, referral-committee
• 2017-03-30 Reported Out of Committee (Finance) in Senate with 4 On Its Merits committee-passage
• 2017-04-04 Amendment SA 1 to HB 66 - Introduced and Placed With Bill amendment-introduction
• 2017-04-04 Amendment SA 1 to HB 66 - Passed By Senate. Votes: 19 YES 2 ABSENT amendment-passage
• 2017-04-04 Passed By Senate. Votes: 19 YES 2 ABSENT passage
• 2017-04-25 Passed By House. Votes: 35 YES 6 ABSENT passage
• 2017-05-18 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/61a88afa-3cd1-456a-8cb9-44d8eb689c1f. Confidence: reported (aggregated from official Delaware legislature records).