Relating to compliance with tax laws; prescribing an effective date.

Expands provisions requiring tax compliance as a condition of receiving a license to conduct a business, trade or profession or of entering into a contract with a state agency or political subdivision. Requires licensees and contractors to provide a tax compliance certificate from the Department of Revenue, unless a certain compliance rate is demonstrated by holders of the type of license. Applies to licenses issued, reissued, reinstated or renewed and contracts entered into on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.