Issue · Budget & Taxes

Budget & Taxes

Every budget & taxes bill, vote, and legislator stance in Delaware, automatically classified by Maddy, our AI policy reader.

Total bills
76
153rd General Assembly (2025-2026)
Top supporter
Spiros Mantzavinos
100% support rate
Top opponent
Dave Wilson
0% support rate
Ranked legislators
10
5 support · 5 oppose
Key legislators

Who's moving budget & taxes in Delaware

Legislators moving budget & taxes in Delaware
Legislator Party Stance Support rate Votes
Spiros Mantzavinos
Spiros Mantzavinos Senate · District 7
D
Strong +
100% 18
Laura Sturgeon
Laura Sturgeon Senate · District 4
D
Strong +
100% 19
Jack Walsh
Jack Walsh Senate · District 9
D
Strong +
100% 19
Bill Carson
Bill Carson House · District 28
D
Strong +
100% 27
Ray Seigfried
Ray Seigfried Senate · District 5
D
Strong +
100% 19
Dave Wilson
Dave Wilson Senate · District 18
R
Strong −
0% 16
Gerald Hocker
Gerald Hocker Senate · District 20
R
Strong −
0% 18
Bryant Richardson
Bryant Richardson Senate · District 21
R
Strong −
12% 18
Dave Lawson
Dave Lawson Senate · District 15
R
Strong −
17% 15
Rich Collins
Rich Collins House · District 41
R
Strong −
20% 29
Showing 31–40 of 76 bills

All budget & taxes bills

in committee · Delaware · House Jun 11, 2026

HB 286: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO DECREASING THE STATE'S REALTY TRANSFER TAX RATE OF TAXATION.

For conveyances having a property value of less than $350,000, the state will not assess a realty transfer tax. This Act also reduces the State's rate of realty transfer tax by 1/4% per year for 4 years, for residential property conveyances having a property value of $350,000 to $500,000.
Sub-Topics Property Taxes
in committee · Delaware · House Jan 29, 2026

HB 275: A BOND AND CAPITAL IMPROVEMENTS ACT OF THE STATE OF DELAWARE AND CERTAIN OF ITS AUTHORITIES FOR THE FISCAL YEAR ENDING JUNE 30, 2027; AUTHORIZING THE ISSUANCE OF GENERAL OBLIGATION BONDS OF THE STATE; APPROPRIATING FUNDS FROM THE TRANSPORTATION TRUST FUND; AUTHORIZING THE ISSUANCE OF REVENUE BONDS OF THE DELAWARE TRANSPORTATION AUTHORITY; APPROPRIATING SPECIAL FUNDS OF THE DELAWARE TRANSPORTATION AUTHORITY; APPROPRIATING GENERAL FUNDS OF THE STATE; REPROGRAMMING CERTAIN FUNDS OF THE STATE; SPECIFYING CERTAIN PROCEDURES, CONDITIONS AND LIMITATIONS FOR THE EXPENDITURE OF SUCH FUNDS; AND AMENDING CERTAIN STATUTORY PROVISIONS.

HB 275, the Fiscal Year 2027 Bond and Capital Improvements Act, authorizes Delaware to issue general obligation bonds and revenue bonds for transportation projects, appropriating funds from the Transportation Trust Fund and other state sources. It directs funding for infrastructure improvements across state authorities, including the Delaware Transportation Authority, for the fiscal year ending June 30, 2027. The bill specifies procedures and limits for spending these funds while amending related statutes to support capital projects. It does not create new policies but enables funding mechanisms for existing infrastructure needs. (Note: As a funding bill, it affects state budget allocation, not direct citizen regulations.)
in committee · Delaware · House Mar 19, 2026

HB 274: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD AND DEPENDENT CARE EXPENSE TAX CREDIT.

Like House Bill No. 274, House Substitute for House Bill No. 274 increases the state child and dependent care expense tax credit from the current 50% match to a full 100% match with the federal child and dependent care expense tax credit. The substitute is different from House Bill No. 274 in that it makes this increase applicable to taxable years beginning on or after January 1, 2027. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
Sub-Topics Tax Credits
signed · Delaware · Senate Aug 14, 2025

SB 4: AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO THE OFFICE OF INSPECTOR GENERAL.

This Act establishes an independent and nonpartisan Office of the Inspector General (OIG) and the position of the Inspector General. Under this Act, the OIG would be unique in state government as a non-political agency with a sole mission to investigate and prevent fraud, waste, mismanagement, corruption, and other abuse of governmental resources. The OIG will protect the health and safety of Delaware residents, assist in the recovery of misspent or inappropriately paid funds, and strengthen government integrity and the public trust in government operations by doing all of the following: 1. Investigating the management and operation of state agencies to determine if there has been waste, fraud, abuse, mismanagement, corruption, or other abuse of governmental resources that is harmful to the public interest, including the General Assembly’s management of governmental resources and routine administrative operations, such as requirements related to employment practices and procurement. The OIG authority in regard to the General Assembly is limited under the Delaware Constitution and thus cannot include the General Assembly’s legislative functions or disciplinary authority which are governed by the Delaware Constitution and the rules of proceedings adopted under § 9 of Article II of the Delaware Constitution. 2. Coordinating with other investigative and law-enforcement agencies, including the Attorney General and the Auditor of Accounts (Auditor). 3. Recommending corrective actions and statutory revisions, and, if necessary, make referrals to other law-enforcement agencies. 4. Providing reports to the Governor, Attorney General, and General Assembly, and these reports will be available to the public on the OIG website. The Inspector General will not duplicate the work of the Auditor, Attorney General, Public Integrity Commission, or other investigative or law-enforcement agencies and will work collaboratively, including through memoranda of understanding, with these agencies for the purposes of efficiency and coordination. Specifically, the Inspector General can be distinguished from these agencies as follows: • Under the generally accepted government auditing standards in the Yellow Book produced by the U.S. Government Accountability Office, both financial and performance audits are only designed to detect fraud, illegal activity, noncompliance, abuse, and waste. An auditor determines whether the subject matter meets criteria, reaches reasonable assurance, and follows directive standards. If an auditor detects fraud or other bad behavior, they must report it to an investigation agency. • The OIG will be an entirely independent investigation agency, charged with gathering evidence to identify the individual responsible for the bad behavior identified through an audit and prove that it occurred. For complaints the received from other sources, the OIG will investigate to determine if there is or has been bad behavior. In addition to proving instances of bad behavior, these investigations may also prove that an allegation is false or incorrect. • The OIG will not duplicate the work of existing ombudsperson offices because the OIG is primarily concerned with detecting and preventing fraud, waste, mismanagement, corruption, and abuse of governmental resources while ombuds programs are concerned with violations of the rights and treatment of specific populations. • If the OIG believes, based on an investigation, that there has been or continues to be significant problem regarding fraud, waste, mismanagement, corruption, or evidence of a crime, the Inspector General must report the finding to the Department of Justice (DOJ). If the DOJ does not take action on a referral, the OIG may pursue a civil action on behalf of the State. • The OIG will be unique in State government because the Inspector General is not elected and will be an entirely independent agency. The Inspector General will be selected through a process that requires a Selection Panel to provide 3 names to the Governor for consideration. The Governor will select a nominee from these 3 names for appointment as Inspector General and submit the nominee to the Senate for confirmation. Once confirmed, the Inspector General serves a term of 5 years. In addition, the DOJ is not responsible for providing legal advice, counsel, services, and representation to the OIG. In other states, the financial impact of investigations by the Office of Inspector General has exceeded the annual budget for that office by millions of dollars. Some examples of conduct that have been identified in states where an Inspector General has responsibilities similar to those under this Act include the following: • In Georgia, an agency administrator who faked multiple pregnancies, receiving 265 hours of leave for which she was not otherwise eligible to receive. • Massachusetts has recovered more than $245,000 from 13 former troopers within the State Police for overtime pay they received for hours they did not actually work. • In Indiana, a Department of Child Services worker was found to have falsified case notes regarding child welfare assessments. • In Louisiana, state agencies were found to have wasted more than $500,000 in non-refundable airline tickets that were allowed to expire and lose value. Under this Act, the selection process for the Inspector General begins within 60 days of enactment. This Act also makes corresponding clarifications to existing law and technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
signed · Delaware · House Jul 30, 2025

HB 91: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL MEALS.

This Substitute to HB 91 differs from HB 91 in that it further expands free breakfasts in schools participating in the federal School Breakfast Program by making them available to all students, regardless of household income, but does not expand free lunch income eligibility. The Department of Education shall reimburse a public school providing free breakfasts. The reimbursement must be equal to the federal free reimbursement rate multiplied by the total number of breakfasts that the participating public school serves during the applicable budget year minus the total amount of reimbursement for breakfasts served during the applicable budget year that the participating public school receives under the School Breakfast Program. This Act does not apply to schools participating in the federal Community Eligibility Provision, Provision 1, Provision 2, or Provision 3 special assistance certification and reimbursement alternatives. This Act takes effect immediately and is to be implemented beginning July 1, 2026.
Sub-Topics Student Health
signed · Delaware · House Jul 1, 2025

HB 230: AN ACT MAKING APPROPRIATIONS FOR CERTAIN GRANTS-IN-AID FOR THE FISCAL YEAR ENDING JUNE 30, 2026; SPECIFYING CERTAIN PROCEDURES, CONDITIONS AND LIMITATIONS FOR THE EXPENDITURE OF SUCH FUNDS; AMENDING THE FISCAL YEAR 2026 APPROPRIATIONS ACT; AMENDING THE FISCAL YEAR 2026 ONE-TIME SUPPLEMENTAL APPROPRIATIONS ACT; AND AMENDING CERTAIN STATUTORY PROVISIONS.

This Act provides supplementary appropriations to certain Grants-in-Aid recipients for Fiscal Year 2026. Section 1 – Government Units and Senior Centers $ 37,093,119 Section 2 – One-Times and Community Agencies $ 47,093,493 Section 3 – Fire Companies and Public Service Ambulance Companies $ 13,258,013 Section 4 – Veterans Organizations $ 839,000 GRAND TOTAL $ 98,283,625
Sub-Topics Government Spending
in committee · Delaware · Senate Mar 12, 2025

SB 31: AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO RETIRED STATE EMPLOYEE PENSION PLAN BURIAL BENEFITS.

Section 1 of this Act increases the burial benefit for individuals receiving a pension under the State Employees’ Pension Plan (Chapter 55 of Title 29 of the Delaware Code) from $7,000 to $10,000. The amount of this benefit has not been increased since 2001 (See 73 Del. Laws, c. 146, § 5). Section 1 of this Act directly increases the amount of the burial benefit for individuals receiving a pension under the State Employees’ Pension Plan and also increases the funeral benefits under additional pension plans because the amount of the benefits under the following pension plans is the same as the amount under § 5546 of Title 29: • The State Police Pension Plan, Chapter 83 of Title 11. • The Delaware County and Municipal Police and Firefighter Pension Plan, Chapter 88 of Title 11. • The early retirement option for state employees, Chapter 53 of Title 29. In addition, Section 1 of this Act increases the reasonable funeral expenses permitted in a wrongful death action under § 3724(d)(4) of Title 10 because the maximum for these damages is the amount under § 5546 of Title 29. Section 2 of this Act delays the effect of this Act until October 1, 2025, to provide time to implement this Act after the enactment of the fiscal year 2026 appropriations act containing the funding for this Act. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
Sub-Topics Pensions
in committee · Delaware · Senate Mar 19, 2025

SB 20: AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO EMPLOYER CONTRIBUTIONS TO DEFERRED COMPENSATION.

The State of Delaware previously offered an employer match for state employee contributions to the deferred compensation program. The purpose of the match was to help state employees save and build wealth for retirement and to enable state government to recruit and retain talent by offering a valuable retirement savings benefit. In July 2008, during the Great Recession, the State suspended the employer match to cut costs. Every year since fiscal year 2008, the General Assembly has written in the annual appropriations bill: “It is the intent of the General Assembly that this program be reinstated when funding becomes available.” This Act updates the laws governing the employer match in anticipation of the General Assembly restoring the match this session and increases the maximum match to $20 per pay period. This Act also eases restrictions on which participants are eligible for the match. To help employees who are unable to save for retirement because of their student loan burden, this Act enables a match for employee’s student loan payments with employer contributions to their deferred compensation account. Congress enabled employers to make this type of matching contribution with the passage of the SECURE 2.0 Act, which was included in the Federal Fiscal Year 2023 Omnibus Appropriations Bill. This Act provides the Plans Management Board with the discretion to determine which plan the matching contributions should be deposited into.
signed · Delaware · House Jun 24, 2025

HB 164: AN ACT TO AMEND TITLES 21 AND 30 OF THE DELAWARE CODE RELATING TO MOTOR VEHICLES.

The Department of Transportation commissioned a study which was performed by the University of Delaware which calculated the impact on the Transportation Trust Fund by the increase in registration of electric motor vehicles, plug-in electric motor vehicles, non-plug-in electric motor vehicles, and other fuel motor vehicles. The Transportation Trust fund is the source of funding for the Department to perform all road and bridge improvements in the State. This Act assesses an additional registration fee on owners of electric motor vehicles, plug-in electric motor vehicles, non-plug-in electric motor vehicles, and other fuel motor vehicles to make up for the declining motor fuel tax revenue impacts on the Department, as well as the increased costs associated with these types of vehicles which are generally heavier than traditional passenger motor vehicles with increasing roadway impacts. This Act further increases several revenue sources in the following ways: 1) Assesses a one-time set up fee to a nonprofit organization to create a special license plate. 2) Increases the fee for issuance and renewal of a driver’s license from $40 to $50. 3) Increases the fee for a sex offender registration license replacement from $5 to $10. 4) Increases the issuance and renewal of a commercial driver’s license from $48 to $55. 5) Increases the fee for renewal of a non-commercial driver’s license Class A or B from $40 to $50. 6) Increases the fee for adding an endorsement to a commercial driver’s license from $5 to $10. A $10 fee for removing a restriction on a commercial driver’s license is now charged. 7) Increases the fee for taxicab endorsement and renewal from $3.45 to $10. 8) Makes the fee for a duplicate identification card for a lost or destroyed identification card set at $20. 9) Makes the fee for a replacement identification card due to name change $10. 10) Increases the fee for a dealership license from $100 and $50 for renewal. 11) Increases the document from 4.25 % to 5.25%. The effective date for these increases is generally October 1, 2025 to allow time for computer reprogramming and effective implementation. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
signed · Delaware · House Jun 24, 2025

HB 175: AN ACT TO AMEND TITLE 7 OF THE DELAWARE CODE RELATING TO THE DEPARTMENT OF NATURAL RESOURCES AND ENVIRONMENTAL CONTROL FEES AND ASSESSMENT AND TO AUTHORIZE AND APPROVE VARIOUS DNREC FEES AND ASSESSMENTS.

This Act updates certain statutory fees in Title 7 and establishes or updates certain permit and licensing fees found in 68 Del. Laws Ch. 86 (1991). These are fees charged for regulatory activities within the Department of Natural Resources and Environmental Control (DNREC) divisions of Air Quality, Waste and Hazardous Substances, Water, and Watershed Stewardship, most of which have not changed or been updated since 1991. The intent of the increased and new fees is to bring revenue generated by fees more in line with the cost of the regulatory programs and activities they support, including the cost of employees who work in those areas. The effective date for the fee changes is 180 days after enactment. Fees that are assessed by application or activity will be seen by applicants or permit holders the next time they apply for or renew permits or licenses after the effective date. Those who apply for permits or renewals before the effective date will pay current fees. Fees that are assessed on an annual basis will be seen by applicants the first time they pay the fee after the effective date. Certain fees for municipalities will not take effect until July 1, 2026 and will be billed at 50% of the new rate in the first year. DNREC is required to keep a complete list of fees and assessment on its public website. This Act requires a greater than majority vote for passage because § 10 of Article VIII of the Delaware Constitution requires the affirmative vote of three-fifths of the members elected to each house of the General Assembly to increase the effective rate of any tax levied or license fee imposed.
Sub-Topics Fees & Licensing
Showing 31 to 40 of 76 bills
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