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.