Sen. Bryan Townsend

Maddy summarySCR 125 is a ceremonial resolution designating January 9, 2026, as "Law Enforcement Appreciation Day" in Delaware. It formally recognizes and honors law enforcement officers across the state through a designated day of acknowledgment. This resolution does not create new laws or alter policies; it solely serves to express state-level appreciation. The measure passed unanimously in both legislative chambers on January 13, 2026.

This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA. For corporations taxed as separate entities, commonly called “C corporations,” this Act does the following: (1) Continues expensing provisions for domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, under the provisions in place before the OBBBA. (2) Decouples from the OBBBA provision for full expensing of certain business property acquired and placed in service after January 19, 2025. (3) Decouples from the special depreciation allowance for qualified production property. For individuals with business income such as an S corporation or a partnership, the following changes are made to Delaware’s personal income tax code, beginning January 1, 2026: (1) Decoupling from the OBBBA allowance for full expensing for certain business property acquired and placed in service after December 31, 2025. (2) Decoupling from the special depreciation allowance for qualified production property acquired and placed in service after December 31, 2025.

An extension of the deadline for payment of property tax bills in New Castle County for the 2025-2026 tax year established under Chapter 135 of Volume 85 of the Laws of Delaware (House Bill No. 242, as amended by House Amendment 1, of the 153rd General Assembly) is required because property tax invoices could not be timely delivered due to subsequent, unforeseen expedited litigation before the Court of Chancery (Newark Property Association, et al. v. State of Delaware, et al., C.A. No. 2025-1031-LWW). The current deadline is November 30, 2025, however this Act changes the deadline to December 31, 2025, to ensure that taxpayers have a commercially reasonable period to review and pay property tax invoices and to help prevent the inequitable imposition of statutorily-mandated penalties and interest.

Pay range transparency empowers job applicants with crucial information to negotiate salaries and make informed career decisions. It also encourages businesses to proactively review compensation practices, address unjustified pay disparities, and strengthen their ability to attract and retain top talent. This Act requires that employers include salary or wage range information and a general description of benefits in all postings for job opportunities, and ensures that applicants have access to that information prior to any offer or discussion of compensation. Employers are required to maintain records relating to job descriptions and wage rates for employees for at least 3 years. The Department of Labor may bring an administrative action to enforce the pay transparency provision. This Act does not apply to employers with 25 or fewer employees. The Act takes effect 2 years after its enactment. House Substitute No. 2 to House Bill No. 105 differs from House Substitute No. 1 to House Bill No. 105 as follows: It provides that where a job opportunity is covered by a collective bargaining agreement (CBA), the compensation or compensation range disclosed in a notification should be one that has been agreed upon for disclosure in the CBA itself. It provides that the pay transparency provision becomes applicable to postings for opportunities covered by a CBA only when the CBA is amended, modified, or renewed after the effective date of the Act, to give the parties opportunity to consider the disclosed range in the course of negotiating a CBA. It provides that an employer is not liable for job postings that are digitally replicated and published without the employer’s consent. It specifies that the pay transparency provisions in this section apply to Delaware-based jobs or non-international remote positions offered by an employer based in Delaware. It makes the record preservation requirement consistent with § 907 of Title 19.

The Delaware State Inspire Scholarship Program (Inspire scholarship) pays undergraduate tuition for 8 semesters at Delaware State University (DSU). Some students complete their undergraduate degrees in less than 8 semesters because they take heavier than average course loads each semester or because they earned college credits during high school. This Act aims to reward students for their hard work and provide additional access and opportunity for them to continue their higher education by allowing students to use the Inspire scholarship program towards additional levels of higher education if the student obtains their undergraduate degree before using all 8 semesters of eligibility. Specifically, this Act extends eligibility for Inspire scholarships as follows: 1. Under current law, most students may use Inspire grant money for up to 8 continuous semesters towards a bachelor's degree at DSU. This Act allows students who complete a bachelor's degree in less than 8 continuous semesters to use the remaining Inspire grant money towards a graduate degree program at DSU. 2. The Inspire scholarship program provides additional time for individuals who lived in foster care to complete an undergraduate degree. This Act makes corresponding changes to the eligibility for these individuals so that they also can use remaining Inspire grant money towards a graduate degree at DSU if they complete their undergraduate degree before exhausting the time available to do so. In addition, this Act modifies 2 requirements for eligibility for the Inspire scholarship program for students using the scholarship for a graduate degree program so that students may be enrolled on a part-time basis and are not required to maintain continuous enrollment. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

This Act adopts the Uniform Public Expression Protection Act ("the Act") authored by the Uniform Law Commission. The Uniform Law Commission “provides states with non-partisan, well-conceived and well-drafted legislation that brings clarity and stability to critical areas of state statutory law.” The Act was adopted by the Uniform Law Commission in October 2020 and has been adopted in 10 states, including New Jersey and Pennsylvania, and is currently pending in 10 states. The Act protects the public’s right to engage in activities protected by the First Amendment without abusive, expensive legal retaliation. Specifically, the Act combats the problem of strategic lawsuits against public participation, also called “SLAPPs.” A SLAPP may come in the form of a defamation, invasion of privacy, nuisance, or other claim, but its real goal is to entangle the defendant of a SLAPP in expensive litigation and stifle the ability to engage in constitutionally protected activities. While Delaware has an “anti-SLAPP” law (see §§ 8136 through 8138 of Title 10 of the Delaware Code), the law received a score of “D-” from the Institute for Free Speech due to limited types of speech it protects and lack of basic protections provided by the Act.

Currently, the Delaware Volunteer Fire Service Revolving Loan Fund may only obtain funding from the General Assembly through appropriation. This Act would allow for funding and donations to be made by any person, charitable organizations, and counties of the State. When a county contributes to the Fund, the Act requires the Fund ensure county specific contributions are spent on loans to fire companies within that county. This Act also makes technical corrections to conform existing law to the standards of the Delaware legislative Drafting Manual.

Section 1 of this Act requires that $7,000 be paid for the funeral expenses of a deceased member of a volunteer fire company, volunteer fire company ladies auxiliary, or volunteer ambulance and rescue. 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.

This Act updates the Delaware Volunteerism Act to specify that high school students may complete their community service with local fire departments to obtain up to 1 elective credit. It also requires schools to notify students of the opportunity to earn elective credit through volunteer work at or before the time students select their classes. This Act also allows the Department of Education to promulgate regulations to implement the Delaware Volunteerism Act. This Act also makes technical corrections to conform to the standards of the Delaware Legislative Drafting Manual.

This Substitute for House Bill No. 212 corrects a technical drafting error to underline new language contained in Section 2 of the Act, and is otherwise identical to House Bill No. 212, which does the following: Section 1 of this Act amends the time period during which health insurers may initiate overpayment recovery efforts from 24 months to 12 months of a claim being paid. This Act also amends one of the exemptions to the overpayment recovery deadline to require an indication of fraud, abuse, or other intentional misconduct based on a physical review or review of claims data or statements as opposed to merely having a reasonable belief of such fraud, abuse or other intentional misconduct. It aligns requirements for provider-oriented clawbacks with those for pharmacies. Section 2 of this Act requires written notice from pharmacy benefit managers or entities conducting pharmacy audits. Because Department examinations have indicated that PBMs misuse this provision in the law to conduct audits outside the parameters of the Pharmacy Audit Integrity Program, Section 3 of this Act amends the exclusions to the applicability of the pharmacy audit rules to require that pharmacy benefits managers have more definitive proof, based on physical review of claims data or other investigative methods, to believe misconduct has occurred before the rules related to the Pharmacy Audit Integrity Program become inapplicable to an investigative audit. This Act also makes technical corrections to existing law to conform to the requirements of the Delaware Legislative Drafting Manual.