DE HB257

Adds § 547 to Title 30 of Delaware Code to allow the Director of the Division of Revenue to deny or suspend professional and occupational licenses for debtors who owe tax debts exceeding $1,000 that have been reduced to judgment.

Requires the Division of Revenue and Division of Professional Regulation to enter into a cooperative agreement to exchange information about debtors at least once each calendar year to identify applicants and licensees who owe qualifying tax debts.

Mandates written notice by certified mail informing debtors of the debt amount, judgment status, and their right to either pay the debt in full, enter a payment agreement, or request a hearing within 20 days.

Limits hearing scope to determining whether the debt exceeds $1,000 and was properly reduced to judgment; prohibits evidence challenging the validity of the underlying tax assessment.

Becomes effective for all judgments entered under Title 30, § 554 on or after the date of enactment, with debtors remaining ineligible for license issuance, renewal, or reinstatement until the Director of Revenue certifies the grounds for suspension no longer exist.