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.
The purpose of this bill is to incentivize the construction and operation of a limited number of high-efficiency Combined-Cycle Gas Turbine (CCGT) electrical generation facilities, with an output of between 100 MW and 500 MW, by creating an Electricity Production Tax Credit (EPTC) and bonus credits. These credits would offset state corporate tax liability while facilitating the increased availability of clean, cost-effective, high-efficiency, and energy production. CCGT power plants are proven technology that can provide significant dispatchable power production to meet Delaware’s growing need for dependable energy, while promoting grid stability that will enable the integration of renewable energy generation. Having the CCGT facilities built within Delaware will improve the energy security of our citizens while reducing power transmission charges and energy loss. The value of the Electricity Production Tax Credit (EPTC) can be increased via bonus credits if the CCGT power-generating facility is built on a brownfield or the current or former site of a power plant. Additional bonus credits can be earned if the plant’s operation exceeds certain high-efficiency thresholds and if it incorporates carbon-capture technology into the design. The value of the credits realized by the facility operator would result from the quantity of electricity delivered. Most CCGT plants operate at a capacity factor of 50% to 85%. A 500 MW power plant, operating within these margins, would be expected to produce somewhere between 2.2 million and 3.7 million MWh per year. At a maximum annual 65% production capacity, a 500 MW plant could serve the needs of approximately 210,000 homes. The total value of the credits for each eligible facility receiving the tax credits established under this bill is limited to $15 million annually. The number of facilities eligible for the tax credits established under this bill will be no more than three statewide.
The Department of Education (“Department”) currently administers the High Needs Educator Student Loan Repayment Program, the Speech-Language Pathologist Student Loan Repayment Program, and the Mental Health Services Student Loan Repayment Program. Annually, these programs help roughly 600 public school employees, including educators, speech-language pathologists, school counselors, school psychologists, and school social workers, through a single application process, by making loan payments directly to student loan lenders. But paying the lenders directly has caused 2 persistent issues: 1. Because the payments are considered taxable income, award recipients have the tax withheld from their paychecks, even though the payments go directly to the lenders. This lowers the award recipients’ take-home pay and can create confusion and hardship. 2. The process involves sending out 600 or more individual checks each year. And many checks are returned or delayed due to changes in lender information or system mismatches. To avoid these issues, the Department recommends combining the 3 different student loan repayment programs into a single program and changing the award process from a system that repays lenders directly to a system that pays stipends to public school employees through the State central payroll operation. These changes would streamline a system that already uses a single application and would do all of the following: 1. Avoid surprise tax impacts and imputed income issues. 2. Reduce administrative burden and failed payments. 3. Provide more timely and transparent support to award recipients. The suggested changes are easy to implement, budget-neutral, and could allow public school employees who previously declined awards due to the tax consequences to benefit from the financial support. This Act makes the changes recommended by the Department by doing all of the following: 1. Eliminates the separate Speech-Language Pathologist Student Loan Repayment Program, Mental Health Services Student Loan Repayment Program, and High Needs Educator Student Loan Repayment Program, and combines them into a single program under § 4163 of Title 14. 2. Shifts payment of awards from paying the lenders directly to paying the award recipients a stipend through the State central payroll operation. 3. Streamlines the process for determining financial need by allowing the Department to focus on collecting the income and loan information that is necessary to fairly allocate program funds. 4. Changes the title of § 4163 of Title 14 from the High Needs Educator Student Loan Repayment Program to the “Public School Employee Support Program for High Need Areas” because the 3 programs are now combined into a single program and the program is no longer a direct student loan repayment program. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
HB 226 provides a one-time funding of $37,632,955 to the Office of Management and Budget for the fiscal year ending June 30, 2026. This supplemental appropriation covers specific, one-time budgeted expenses that were not included in the original budget allocation. The funds are intended to address immediate financial needs within the state's budget process for that fiscal year.
This Act is a Substitute for and differs from Senate Bill No. 51 by removing the retroactive effective date. This Act amends the Charter of the City of Harrington to clarify the City’s taxing powers by adding a specific power for the City Council to impose and collect a lodging tax of no more than 3% of the rent, in addition to the amount imposed by the State under Chapter 61 of Title 30, for the occupancy of any room in a hotel, motel, or tourist home, as defined under § 6101 of Title 30 of the Delaware Code, located within the boundaries of the City. This Act requires a greater than majority vote for passage because § 1 of Article IX of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend a charter issued to a municipal corporation.
This Act requires the tax collecting authority of each county, in the first tax year following a general reassessment, to allow the payment of school taxes under a payment plan of at least 3 equal installments for a residential taxpayer, in a primary residence, whose tax bill increases by $300 or more over the prior year. No late fees, interest, or penalties may be assessed to a taxpayer who enters and complies with a payment plan. The Act also reduces late payment penalties for school taxes in New Castle County to 1% per month, the current penalty for late payment in Kent and Sussex. This Act sunsets 3 years after its enactment into law.
The Public Education Funding Commission was first established under Senate Concurrent Resolution No. 201 of the 152nd General Assembly. This Concurrent Resolution re-establishes the Commission to continue its comprehensive review of public education funding for all students and populations served by district and charter schools, develop a roadmap of recommendations to implement improvements to the public education funding system, and serve as an ongoing body to review the funding annually and recommend updates and changes. The Commission will issue its first recommendations by October 1, 2025, and its final recommendations by July 1, 2026.
