This concurrent resolution proclaims Friday, October 28, 2022 as “National First Responders Day” in the State of Delaware.
This Act is made to authorize Paramedics and other Emergency Medical Services Personnel to provide medical care to Police Dogs injured at the scene of an emergency. This Act also grants civil and criminal immunity to such Emergency Employees who provide medical services to Police Dogs, so long as their efforts to assist the Police Dog were in good faith. However, it does clarify that in a situation where a person and a Police Dog need Emergency Medical Care at the same time the Medical Services Personnel are prohibited from providing care to the Police Dogs over the Individual Person, if the care of the Police Dog would hinder the Person’s Care.
In a case of first impression, the Superior Court ruled, contrary to "common knowledge" of Delaware Criminal laws, that criminal impersonation requires proof that a real person (a human being who has been born and is alive) has been impersonated; in other words, one cannot impersonate a fictitious person. Evans v. State, Del. Super., June 5, 2019. This Act provides that criminal impersonation occurs when one impersonates a real or fictitious person.
This Act is the first leg of an amendment to the Delaware Constitution to ensure that every Delawarean is afforded personal reproductive liberty. The Delaware Constitution is our founding legal document stating the overarching values of our society. This amendment is in keeping with the values espoused by the current Delaware Constitution. The Preamble to the Delaware Constitution states: Through Divine goodness, all people have by nature the rights of worshiping and serving their Creator according to the dictates of their consciences, of enjoying and defending life and liberty, of acquiring and protecting reputation and property, and in general of obtaining objects suitable to their condition, without injury by one to another; and as these rights are essential to their welfare, for due exercise thereof, power is inherent in them; and therefore all just authority in the institutions of political society is derived from the people, and established with their consent, to advance their happiness; and they may for this end, as circumstances require, from time to time, alter their Constitution of government. Section 21 of Article 1 of the Delaware Constitution provides that, "Equality of rights under the law shall not be denied or abridged on account of race, color, national origin, or sex." The core value reflected in the Preamble and § 21 is that all people should be afforded all the benefits and protections bestowed by the government, and that the government should not confer special advantages on the privileged. The right to reproductive liberty is fundamental to the exercise of personal autonomy and involves decisions people should be able to make free from compulsion of the State. Enshrining this right in the Constitution is critical to ensuring equal protection and treatment under the law and upholding the right of all people to health, dignity, independence, and freedom. This Act would ensure that government does not create or perpetuate the legal, social, or economic inferiority of any class of people. This Act requires greater than a majority vote for passage because § 1 of Article XVI of the Delaware Constitution requires an affirmative vote of 2/3 of the members elected to each house of the General Assembly to amend the Delaware Constitution. Amending Delaware’s Constitution requires 2 pieces of legislation, referred to as “legs,” which are enacted in successive General Assemblies. This Act is the first leg of this amendment to the Delaware Constitution.
This concurrent resolution establishes the Long-Term Care and Memory Care Task Force.
This Bill is the Fiscal Year 2023 Appropriations Act.
This Resolution provides the official revenue, refund, and unencumbered funds estimates for Fiscal Year 2023.
This Act appropriates $378,613,700 to provide one-time funded projects through the Office of Management and Budget.
This legislation imposes a new, elective entity-level tax on the income of partnerships and S-corporations, each of which are commonly referred to as “pass-through entities” for tax purposes. Prior to this legislation, the income of a pass-through entity was subject to the personal income tax of the owner in proportion to the ownership interest in the entity. In 2017, federal tax law reduced from an unlimited amount to $10,000 the amount an individual can claim as an itemized deduction for state and local taxes paid on an individual taxpayer’s annual tax return. State and local income taxes are commonly referenced to for tax purposes as “SALT” taxes. This 2017 federal limitation on the itemized deduction for SALT taxes included state taxes paid on the income of a pass-through entity and, as a result, materially limited the federal tax benefit of state income taxes paid personally by an owner on the taxable income of a pass-through entity. Consistent with guidance from the United States Department of the Treasury and the Internal Revenue Service as published in Internal Revenue Service Notice 2020-75, 2020-49 I.R.B. 1453, this legislation will enable the pass-through entity, rather than the owners of a pass-through entity, to take a federal tax deduction for SALT taxes elected to be paid by the pass-through entity. Accordingly, this legislation, conceptually similar to legislation enacted in more than 25 other states, will mitigate the new federal limitation on the personal itemized deduction for SALT taxes that otherwise would have been paid personally by an owner on the taxable income of a pass-through entity. Generally, the approach undertaken by this legislation follows a two-step process. First, an eligible pass-through entity that elects to pay the new entity-level tax, computes and pays Delaware income tax on income taxable in the State, which income, in the absence of the election, would have been subject to Delaware income tax at the individual level for each member of the entity. All income tax elected to be paid by the pass-through entity is taxed at 8.7%. Second, the electing pass-through entity allocates modified income to its members in proportion to their ownership interest in the entity, for which allocation each member is entitled to a reduction from federal adjusted gross income for individual State income tax purposes.
This Resolution provides the official revenue, refund, and unencumbered funds estimates for Fiscal Year 2022.
