DE HB296

Expands public disclosure of business license information to include expired/former licenses, not just current ones, allowing Department of Finance employees to share this data publicly.

Establishes a formal definition of "trust fund tax" covering 10 specific tax types where third parties collect and remit taxes on behalf of others, including withholding tax, lodging tax, marijuana tax, E911 surcharge, and public utility tax.

Shortens protest and assessment timelines for all trust fund taxes to 30 days, aligning them with existing withholding tax procedures.

Sets a uniform January 31 deadline for filing all 1099 information returns with the Division of Revenue, rather than matching the varying federal filing deadlines.

Makes technical corrections to trade name registration provisions under Title 6 and clarifies realty transfer tax definitions, with trade name changes applying retroactively to February 3, 2026.