Delaware General Assembly

Signed 1/19/23

Becomes effective upon date of signature of the Governor or upon date specified

12/15/22

Longhurst

Sen. Townsend, Sokola, Lockman, Hocker, Pettyjohn
Reps. Schwartzkopf, Minor-Brown, Ramone, Yearick

Sen. Hoffner, Lawson, S. McBride, Richardson, Walsh
Reps. Baumbach, Briggs King, Collins, Dorsey Walker, Harris, Heffernan, Hilovsky, Lambert, D. Short, Michael Smith, Spiegelman

AN ACT TO DECLARE THE 2022 DELAWARE RELIEF REBATES AS QUALIFIED DISASTER PAYMENTS.

This legislation establishes that a relief rebate issued under the 2022 Delaware Relief Rebate Program during the period that the federal major disaster declaration exists for the State of Delaware is intended to be a qualified disaster relief payment under § 139 of the Internal Revenue Code. It further provides that the State makes no representations or warranties to recipients regarding the 2022 Delaware Relief Rebate Program and that civil actions of any nature and claims for any form of economic entitlement including but not limited to damages are prohibited with respect to this legislation. This legislation is effective as of the date on which the 2022 Delaware Relief Rebate Program was enacted.

84:1

1

4/14/22

N/A

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