Section 1 of this Act creates a nonrefundable individual income tax credit for qualified expenses incurred by a family caregiver (claimant) to assist a qualified family member. To be qualified, a family member must be at least 62 years of age, reside in a private home or residence, require assistance with two or more daily living activities as certified by a qualified physician, and be an immediate family member of the claimant or related by marriage, blood, or adoption to a near degree. Subject to a number of limitations, a claimant may claim 50% of the costs of qualified expenses the claimant paid for in the year to which the claim relates. Qualified expenses include amounts spent to improve the claimant’s primary residence to assist the family member, on equipment to help the family member with daily living activities, on counseling, support groups, or training relating to caring for a family member, and on obtaining other goods or services to help the claimant care for the family member. In addition, qualified expenses include any other item that relates directly to the health or safety of the family member, as determined by the Secretary of Finance after consultation with the Secretary of Health and Human Services. The maximum amount of credit that may be claimed each year for a particular family member is $2,000 or $1,000 if married spouses file separately. Only one claimant may make a claim under this section for a particular qualified family member. In addition, no credit may be claimed by a claimant whose taxable income in the year to which the claim relates exceeds $75,000 if the claimant is single or is married and files separately or $150,000 if the claimant is married and files jointly. Generally under the bill, qualified expenses may not include general food, clothing, transportation, or household repair costs, or amounts that are paid or reimbursed by an insurance company or the government. The credit first applies to taxable years beginning after December 31, 2022. Because the credit is nonrefundable, it may be claimed only up to the amount of the claimant's tax liability. Section 2 of this Act provides that the Department of Finance shall develop an annual report on the tax credit’s usage. Section 3 of the Act provides that the tax credit will sunset after three years after its enactment into law, unless otherwise provided by an act of the General Assembly.
Sponsored bills
This Act makes changes to the Senate and House of Representatives districts so as to minimize the need for new election districts and increase the efficiency of election administration. Section 841 is updated to reflect the consolidation of the Department of Elections and provide direction to the Department on the filing of finalized maps. The final House and Senate Maps (March 2022) reflecting the changes to the districts as set forth in this Act can be found on the General Assembly website.
This Act provides a registration system for American Sign Language (ASL) interpreters. At the present time, individuals and organizations who are not certified to provide interpreting services are presenting themselves as acceptable/qualified interpreters without consequence. This is extremely problematic for all consumers utilizing interpreter services. It harms the interests of people who are Deaf, Hard of Hearing, and Deaf-Blind by depriving them of the right to meaningful access and involvement in legal or medical settings, as well as other activities in the community. It also harms the interests of people who are not Deaf, Hard of Hearing, or Deaf-Blind by denying them access to effective communication with people who use ASL by providing a lesser quality service than what they believe they are purchasing. A State registration system will help ensure that only qualified individuals provide this vital and necessary service. 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 a fee.
This Act compensates members of the Board of the Delaware Manufactured Home Relocation Authority ("Authority") $100 per meeting a board member attends. Under § 7041(b)(1), all costs for the Authority's operations must be paid from the Delaware Manufactured Home Relocation Trust Fund, § 7042 of Title 25.
House Bill No. 96 prohibits multiple service charges for residential trash collection service except if the charge is for any of the following: 1. Late or nonpayment of an amount due. 2. Replacement of a container. 3. Collecting waste that cannot be collected using the container. House Substitute No. 1 for House Bill No. 96 differs from House Bill No. 96 as follows: 1. It clarifies that a bill may include multiple charges if the charges in addition to basic rate if each additional charge is in compliance with § 2737 of Title 6. 2. Requires that a contract list the basic rate and each additional charge and the amount of the charge. 3. Requires that all charges in a bill that includes a fee allowed under § 2737 of Title 6 be itemized. 4. Requires 90 days notice before a new fee is added, the amount of a fee increases, or the base rate increases and allows a consumer to terminate or not renew the contract with no penalty or additional fee. 5. Clarifies the applicability of this Act. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Concurrent Resolution recognizes March 2022 as "Rare Kidney Disease Awareness Month" in Delaware.
This Concurrent Resolution encourages Delaware sports organizations to utilize services offered by the U.S. Center for SafeSport. This Concurrent Resolution describes the authority of SafeSport and its initiatives to protect athletes in every sport.
This bill increases the penalties for a second offense of a firearm owner’s failure to report the loss of theft of a firearm pursuant to the statute from just a civil penalty to a Class A misdemeanor, which is punishable by a fine of up to $2,300 and incarceration of up to 1 year.
This Concurrent Resolution designates the week of February 21 - 25, 2022, as “PUBLIC SCHOOLS WEEK” and commends educators and staff for their efforts with the unprecedented challenges faced due to COVID-19 virus.
This Act revises Chapter 70 of Title 25, which governs manufactured homes on rented lots in manufactured home communities, by revising the eligibility criteria for the lot rental assistance program by expanding the sources of income that qualify a homeowner for the program and making a homeowner eligible after living in the community for 5 years. This Act also creates a new eligibility category for lot rental assistance after rent increases. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.