HB 31 | Signed | Matthews | This bill authorizes the use of “prize-linked” savings accounts in the State of Delaware. These accounts have been used in a number of countries and several U.S. states to promote savings, especially among persons with low-income and first-time savers. A deposit into the program makes the entrant eligible for a prize. The principal in the account remains untouched. The first large-scale program of this nature in the U.S. was launched in Michigan about 6 years ago, and the program has subsequently expanded to Nebraska, North Carolina and Washington. At the end of 2014, federal legislation was passed allowing federally charted banks and credit unions to offer this type of savings account in any state that does not prohibit it. This bill explicitly authorizes such programs in Delaware and clarifies that such programs do not constitute prohibited gambling or lottery practices. | AN ACT TO AMEND TITLES 5 AND 11 OF THE DELAWARE CODE RELATING TO PRIZE-LINKED SAVINGS PROGRAM. |
HB 48 | Signed | J. Johnson | This bill fixes a drafting error in Senate Bill 198 of the 148th General Assembly that inadvertently made it harder for juveniles to get mandatory expungements by adding the term ‘violent misdemeanor’ as an excepting factor that would prevent a youth from receiving an expungement. Previously, violent misdemeanors were never included in the state’s statute regarding mandatory expungements. The bill also strikes the definition of violent misdemeanor, which is no longer applicable to the state’s juvenile expungement statute.The phrase “sex offense” was added after the word “felony” for clarity and to mirror the definition in § 1016. No substantive change is made by this clarification. | AN ACT TO AMEND TITLE 10 OF THE DELAWARE CODE RELATING TO JUVENILE EXPUNGEMENTS. |
HB 66 w/ HA 1 + SA 1 | Signed | Keeley | 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. | AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO TAX ADMINISTRATION. |
SB 41 w/ SA 1 | Signed | Hansen | In an effort to reduce overdose deaths relating to the growing epidemic of opioid addiction, this Act requires carriers to provide coverage for medically necessary inpatient treatment of alcohol and drug dependencies and prohibits carriers from imposing precertification, prior authorization, pre-admission screening, or referral requirements for the diagnosis and treatment, including in-patient treatment, of drug and alcohol dependencies. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual. | AN ACT TO AMEND TITLE 18 OF THE DELAWARE CODE RELATING TO COVERAGE FOR SERIOUS MENTAL ILLNESS AND DRUG AND ALCOHOL DEPENDENCY. |
SA 1 to SB 41 | Passed | Hansen | This Amendment requires access to a 5 day emergency supply of prescribed medications covered under the health benefit plan for the treatment of serious mental illnesses. | |
HCR 16 | Passed | Bolden | This Concurrent Resolution recognizes April 4, 2017, as "Equal Pay Day." | DESIGNATING APRIL 4 AS "EQUAL PAY DAY" IN THE STATE OF DELAWARE. |
SA 1 to HB 66 | Passed | McDowell | Lines 1 and 2 of this Amendment make a technical correction to House Amendment No. 1.
Lines 3 and 4 of this Amendment change the deadline for filing a corporate tentative return for fiscal year taxpayers from the first day of the fourth month to the fifteenth of the fourth month of the current year.
Lines 5 through 30 of this Amendment change the date on which a corporation must make the first payment of tentative tax from April 1 to April 15 of the current year for calendar year taxpayers and from the first day of the fourth month to the fifteenth day of the fourth month of the current year.
Lines 31 and 32 of this Amendment make Section 6, which is added by this Amendment, effective for all tax years beginning after December 31, 2016. | |
HCR 17 | Passed | Osienski | This Resolution recognizes the week of April 3 - 7 as Work Zone Awareness Week in Delaware. | RECOGNIZING THE WEEK OF APRIL 3 – 7, 2017 AS WORK ZONE AWARENESS WEEK IN DELAWARE. |