Rep. Ed Osienski

This Act requires that any student over the age of 16 who wishes to leave school prior to graduation must obtain the written consent of the parent or guardian, and attend an exit interview where information is supplied regarding the likelihood of diminished earning potential and the increased likelihood of unemployment associated with dropping out. The school is also directed to explore whether there are support services, interventions or programs that might assist the student in remaining enrolled. The intent is to lower the dropout rate and encourage students to complete high school.

Section 1 of this Act provides that the statute of limitations period for a substantial underpayment of a license fee or gross receipts tax will commence at the end of the period for which the license is issued, in order to parallel the normal limitations period for the assessment of an underpayment of this type of tax. Section 2 of this Act provides that notice of a judgment must have been provided to the taxpayer not later than the date of the notice given prior to the revocation of a professional license resulting from non-payment of taxes. Section 3 of this Act conforms Delaware’s deadlines for filing certain information returns to those established in the Internal Revenue Code. In an effort to combat identity theft and taxpayer fraud, federal filing dates were recently changed. For example, starting in 2017 the federal deadline for an employer to file aggregated W-2 data with the IRS will be January 31, which is the same date on which W-2s are distributed to individual taxpayers. Prior to this change, the IRS did not receive W-2 data until March 1 meaning that there has been a one-month window in which it could not readily confirm the authenticity of W-2s filed with taxpayers’ returns. Like other states and the IRS, Delaware has had to devote considerable resources to combating fraud and identity theft. By conforming to the new federal standard, Delaware will have data on hand that will help identify and isolate fraudulent filings. As the State’s employers will already be required to comply with the new federal deadlines, conforming Delaware’s filing dates will result in no additional administrative burden. Sections 4 and 5 of this Act adjust Delaware’s deadlines for filing income tax returns for pass-through entities (partnerships and S corporations) and corporations to be consistent with the new deadlines set forth in the Internal Revenue Code. For tax years beginning after December 31, 2015, the federal deadline for pass-through entities taxed as partnerships and as S corporations to file returns will be March 15 or the 15th day of the third month following the end of the pass-through entity’s fiscal year, while the federal deadline for a C corporation to file an income tax return will be April 15, or the 15th day of the fourth month after the end of the C corporation’s fiscal year. As the State’s business entities will already be required to comply with the new federal deadlines, conforming Delaware’s filing dates will result in no additional administrative burden. Finally, this Act deletes a provision of the Code that was effective only for tax returns due in 1958 and 1959.

This resolution continues to raise awareness that the month of May is Melanoma and Skin Cancer Detection and Prevention Month in Delaware and celebrates new research predicting lower melanoma rates.

This bill makes compensation a mandatory subject of bargaining for any group of employees who have joined together for purposes of collective bargaining and certified a labor organization to serve as their exclusive collective bargaining representative. The bill also eliminates any deadline for reaching an agreement pertaining to compensation.

This Resolution recognizes May 10, 2017, as the 100th Anniversary of the Delaware Department of Transportation.

This Act improves the enforcement mechanisms related to Delaware’s campaign finance disclosure laws in four ways. First, this Act amends § 8040, Title 15 to require that the Superior Court may not grant a certificate of election to a successful candidate for office until the candidate has paid all fines assessed by the Commissioner of Elections (“Commissioner”) for the candidate’s wilful failure to file a required campaign finance report. And, this Act specifically requires the Commissioner to provide the Superior Court with the information necessary for the Court to perform its function. Second, this Act further amends § 8040, Title 15 to prohibit an individual from being a candidate in a future election until all previous campaign finance reports are filed and all previously assessed fines assessed by the Commissioner are paid. Third, this Act clarifies the timeframe in which the Commissioner must notify a candidate that a report is incomplete or tardy and decreases the time in which a candidate may appeal the Commissioner’s decision to issue a fine for a tardy or incomplete report. Fourth, this Act amends § 8044, Title 15 to require the Commissioner to publish, on the Department of Elections website, the name of any candidate who has (1) wilfully neglected to file a campaign finance report, (2) been assessed a fine by the Commissioner for wilfully neglecting to file a campaign finance report, or (3) been reported to the Office of the Attorney General by the Commissioner.

This resolution designates May 5, 2017, as "School Lunch Hero Day" in order to recognize the hardworking school nutrition professionals in this State's school cafeterias and to showcase the difference these professionals make in the lives of every child who comes through the cafeteria.

This House Resolution recognizes April 28, 2017, as Workers Memorial Day.

This Act requires political committees to report a contributor’s occupation and employment information. This is already a requirement in federal campaign finance law. If only a contributor’s name and address are disclosed (without occupation and employer), it is difficult to determine which industry, company, or group is funding a candidate. This will assist in furthering transparency and disclosure in the electoral process. It also addresses the obligation of the reporting candidate and treasurer.

This legislation promotes transparency and integrity at the highest levels of our democracy, by requiring that all candidates for President and Vice President of the United States file copies of their federal tax returns with the Delaware Department of Elections as a prerequisite for appearing on the ballot in the general election in Delaware.