Chapter 35 of Title 19 prohibits an employer from improperly classifying an individual who is an employee as an independent contractor. Not only is this improper classification unfair to employees because it violates state and federal laws related to income tax withholding, unemployment insurance, wage laws, and workers’ compensation, it is also unfair to contractors who comply with Chapter 35 and these other employment laws. When employers who violate Chapter 35 are subcontractors who have not registered as contractors as required under Chapter 36 of Title 19, the Department of Labor (Department) has no recourse for enforcing compliance with Chapter 35. This Act makes a general contractor responsible for a subcontractor’s compliance with Chapter 35 by making the general contractor jointly and severally liable for restitution and penalties assessed against the subcontractor. This Act also allows the Department to deny, suspend, or revoke the certificate of registration of a contractor who contracts with a subcontractor who has not registered on any project. In addition, Section 3 of this Act makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
Like House Bill No. 2, House Substitute No. 1 for HB 2 makes technical corrections to § 5546 of Title 29 and increases from $7,000 to $8,000, both of the following: • The amount of the burial benefit under the State Employees’ Pension Plan. • The amount paid for funeral expenses for a member of a volunteer fire company, volunteer fire company ladies auxiliary, or a volunteer ambulance and rescue company. HS 1 for HB 2 differs from HB 2 because it changes the effective date to October 1, 2026, and because the enactment of Senate Bill No. 28 (85 Del. Laws, c. 215) on September 9, 2025, included all of the following: • The technical revisions to § 6750 of Title 18 that were also included in Section 2 of HB 2. • The transfer of § 6750 of Title 18 to § 6701A of Title 18, which was also included in House Amendment No. 1 to HB 2. • The enactment of § 6701A of Title 18, which was also included in HA 1 to HB 2.
Like House Bill No. 174, this substitute enables family members of individuals who have died by suicide to receive support services through the present Victims Compensation Assistance Program through a Suicide Victims’ Assistance Fund. This Act takes effect on July 1 following its enactment into law and the appropriation of funds into the Suicide Victims’ Assistance Fund. This substitute differs from the original bill by removing language providing funding for the bill through surcharges on business, residential, wireless, and prepaid wireless services. Instead, this substitute calls for the Suicide Victims’ Assistance Fund to be funded through annual appropriations by the General Assembly. This substitute also imposes a cap on annual expenditures from the fund and requires proportional reductions to claim payments for the remainder of the year if expenditures are expected to exceed the cap or once 75% of appropriated funds have been disbursed. This Act also calls for the General Assembly to review the expenditure cap and adjust it as appropriate every two years, beginning in Fiscal Year 2028.
Section 1 of this Act increases to $10,000 the amount of funeral expenses which can be paid for the funeral of a deceased member of a volunteer fire company, volunteer fire company ladies auxiliary, or volunteer ambulance and rescue company. The amount of this benefit has not been increased since 2004 (See 74 Del. Laws, c. 339, § 1). Consistent with a legal interpretation of the existing law by state agencies, Section 1 of this Act continues to enable the payment of funeral expenses for the funeral of a deceased member of a volunteer fire company, volunteer fire company ladies auxiliary, or volunteer ambulance and rescue company even if the member was also a state employee entitled to burial benefits under § 8331 of Title 11, § 8395 of Title 11, § 8846 of Title 11, or § 5316 of Title 29. However, Section 1 of this Act makes changes to existing law to make this legal interpretation clear and to specifically identify the state employee burial benefits to which this provision applies. 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.
The Delaware Entertainment Job Act is intended to encourage jobs creation, artistic endeavors and investment in the film, television, esports and videogame industry in the State of Delaware, and the attendant benefits for the economy and job growth. Delaware is one of the only states in the Mid-Atlantic and country without some form of tax credit at a time when production of original content for streaming and at theaters is at an all-time high. Thirty-three states have some sort of production incentive. This legislation will provide for a thirty-percent, transferable tax credit for an investment in the state in a film, television, esports or videogame production. All qualified productions will be required to have an audit of their expenditures following the completion of production in the state before any credits will be awarded. Further, all qualified productions will be required to provide training through an internship program so that citizens may be able to gain a valuable trade. The credits will be administered by the Delaware Film, Television, and Digital Entertainment Office in cooperation with Department of Finance.
This Act allows fire companies or departments to merge or consolidate without reduction of the fire company or department’s share of tax on insurance premiums for covering risks of loss on any real or personal property.
This Act broadens the scope of a special fund administered by the Office of the Deaf and Hard of Hearing that provides telecommunications assistance to Delaware residents who have deafness, hearing loss, or speech disabilities related to deafness or hearing loss. This Act authorizes the office to provide residents with assistive devices that facilitate communication or provide users with information pertaining to emergencies. It also authorizes the Office to employ individuals to administer the program, provide education, and manage program resources. This Act adds restrictions on how money in the Fund may be spent and requires a three-month reserve be maintained to ensure financial solvency of the Fund. This Act also requires the Office of the Deaf and Hard of Hearing to file an annual report with the Governor, the Chief Clerk of the House, and the Secretary of the Senate concerning the performance of the fund in the previous fiscal year.
This Act requires the State to have a migrant education program to ensure that migrant children’s educational needs are met. The program must provide the same services that were provided or were required to be provided under the Elementary and Secondary Education Act on January 19, 2025. If federal funding is insufficient to meet the needs of migratory education, the Delaware Department of Education must identify, transfer, or request the appropriation of supplemental funding from the State or other sources to ensure no interruption in services.
This Substitute to House Bill No. 98 differs from House Bill 98 as follows: -This substitute provides clarification on the taxation of infused beverages, which is set at $0.50 per container. -This substitute removes language pertaining to consumable hemp products. -This substitute specifies that the Act takes effect 90 days after enactment. This Act requires a greater than majority vote for passage because § 11 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 impose or levy a tax or license fee.
This Act gives a county, upon a county-wide reassessment of real property under § 8306(b) of Title 9, the authority to adopt an ordinance modifying the school property tax exemption amounts that were put in place on or before January 1, 1998. In doing so, this Act protects seniors and individuals with disabilities from significant school tax increases related to county-wide reassessments of property values.
