This Act amends the Town of Smyrna Charter as follows: (1) Authorizes the Town to impose school impact fees on new development and construction as long as the impact fees do not exceed the impact fee that would otherwise be imposed by Kent County or New Castle County on development in unincorporated areas. (2) Authorizes the Board of Elections, and not the Town Council, to hear and decide challenges that are raised to the qualifications of candidates for the office of mayor and council. (3) Specifies that a vacancy in a council seat caused by the council member being elected as mayor is to be filled by the Town Council if less than a year is left on the term or by a special election if more than 1 year is left on the term. (4) Clarifies the standards to be used when determining the domicile of a prospective voter or candidate for office. (5) Establishes a 3-year term of office for the Board of Elections and clarifies that a tie vote for an office shall be resolved by the toss of a coin. (6) Eliminates the requirement that the Town Council meet the first and third Monday of each month and authorizes the Town Council to determine the day and frequency of monthly meetings at the annual organizational meeting. (7) Revises the annual audit deadline from June 30 to August 31.
This Act establishes the Tipped Worker Tax Relief Act to provide targeted state income tax relief to tipped workers in Delaware. It creates a subtraction from income of up to $15,000 of qualified tips. The program sunsets the end of 2029 unless renewed. This legislation promotes fairness, supports workforce retention in the small business community, and addresses affordability challenges without new taxes or mandates on employers.
This Act repeals the ability of school districts to increase tax rates by up to 10% when recalculating the district’s rate of taxation after a general reassessment. This Act does not repeal the requirement under § 1916(b) of Title 14 that a school district recalculate the district’s rate of taxation after a general reassessment, but instead of the 10% maximum, limits the amount of money a district can collect as a result of increases in the fair market value of real property to an amount that is equal to or less than the sum of all of the following: 1. The actual operating revenue derived by the tax levied in the fiscal year immediately preceding the general reassessment. 2. A percentage that is equal to the average growth rate in taxable property in the district since the previous reassessment. This Act also allows school districts to increase a tax approved in a referendum election under Chapter 19 of Title 14 by up to 2% annually without a referendum if the district’s operational reserve balance is not more than 10% of the district’s annual revenue and it is not the same fiscal year that the rate of taxation is recalculated after a general reassessment. This authority will allow school districts to maintain services for students by gradually adjusting to challenges such as inflation, enrollment changes, and increased student needs. Under this Act, the new recalculation equation under § 1916(b) of Title 14 applies beginning for the fiscal year following the next general reassessment and a school district cannot begin to increase tax rates by no more than 2% without a referendum until after the next general reassessment or for fiscal year 2031, whichever is earlier. This Act does not do any of the following: • Allow school districts to levy an additional tax that is more than 2% without an approved referendum. • Change the differences under current law for tax rates for vocational-technical districts. Under current law and this Act, vocational-technical districts are required to use the same calculations as other school districts when recalculating the rate of taxation after a general reassessment. However, the tax authority for vocational-technical districts is under Chapter 26 of Title 14, not Chapter 19, so the authority to annually increase a tax rate by 2% does not apply to vocational-technical districts. This Act also makes the following corresponding and technical changes to Chapter 19 of Title 14: • Revises the definitions in § 1901 by adding “general reassessment” and “reassessed” as defined terms and updates the definition of “district” to reflect current school district boundaries. • Clarifies that if Chapter 26 applies to a school district, the ability of a district to levy an additional tax under § 1902(a) does not apply to that district. • Technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Substitute for House Bill No. 376 removes provisions in the existing Town of Millville Charter that have been preempted or otherwise regulated by State law and makes technical changes. The original Bill reorganizes the Town Charter’s sections into corresponding articles, adds a preamble, and modernizes wording. Also, the Bill removes sections related to a Town-only assessment process, given the Town’s use of county assessments and adds a property tax cap of 3% of the total assessed value in the Town. The municipal election process is amended to include an ultimate tie-breaking mechanism.
This Act creates a film production tax credit. It requires companies to obtain, at their own expense, an independent audit certifying eligible expenditures. The audit must be submitted to the Division of Small Business for approval and allocation of credits. The credit is nonrefundable, transferable, and may be carried forward for up to 5 years. The credit may be applied against personal income tax, corporate income tax, bank franchise tax, and insurance premiums tax. All credit transfers must be approved by the Division of Small Business. This Act further authorizes necessary data sharing among agencies. Applicants and transferees consent to disclosure of credit amounts by virtue of applying or receiving a transfer. This Act also grants regulatory authority to the Division of Small Business and the Secretary of State to administer the annual credit cap; prioritize and manage awards; and issue reports relating to awards and utilization with input from relevant state agencies. The Division of Small Business may create alternative audit procedures for small businesses where a full audit would be prohibitively expensive. This Act sunsets on June 30, 2031, and no applications may be submitted after that date.
This Act modifies the eligibility standard from 100% disability to 80% disability or greater for veterans to qualify for the credit against school taxation on qualified property and corrects a typographical error. Section 1917 of Title 14 currently appears in 2 versions in the Code because an unrelated change in the statute will occur in 2028. This Act therefore contains both versions of the Code to indicate the intention that the change made by this Act will persist through the unrelated 2028 scheduled statutory change.
This Joint Resolution indicates that the reimbursement rates for Purchase of Care providers serving children ages 0-5 should be increased by 10% for FY2027 across all settings.
This Act provides the following support for federal workers during a government shutdown: (1) In Section 1 of this Act, interest free loans to provide financial assistance. (2) In Section 2 of this Act, free transportation on public transit. (3) In Sections 3 through 6 of this Act, deferral of certain State, county, and school tax filings, payments, and collections.
This Act provides a roadmap via an observational study on a small but representative group of diabetic patients to change standard healthcare from current reactive “sick care” to proactive “well care”. This will be accomplished by using a Delaware health system combined with a technology partner to regularly test, measure and manage, and incentivize diabetic patients and their providers to improve the health outcomes for Delawareans and drive down healthcare costs. The length of the observational study will be 3 years. During that time, data analysis will track results to determine if this Pilot Program shall be renewed and expanded. This Act requires no fiscal note in that this Pilot Program is to be federally funded through the Federal Rural Health Transformation Program.
This Act doubles the childcare and dependent care expense tax credit for resident households with federal adjusted gross income of less than $60,000 and makes that credit refundable, and differs from HS 1 by clarifying the credit is for residents only (as is the case currently), and corrects the means test of federal adjusted gross income threshold for taxpayers filing "joint" and "married filing separate combined" at $60,000. For all others, the tax credit remains unchanged.
