| SB 64 w/ HA 2 | Signed | Paradee | This Act promotes increased capital investment at Delaware casinos by restructuring the table games licensing fee reduction currently received by video lottery agents to allow capital investments greater than the minimum amounts required under § 4815(b)(3)a. of Title 29 of the Delaware Code to count toward the allowable license fee reductions. For ease of administration, this Act also aligns time periods for both table games and video lottery calculations. | AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO THE STATE LOTTERY. |
| SB 92 | Signed | Walsh | This bill amends the Delaware Public Employment Relations Act by expanding the jurisdictional application of the Act to employers with less than 100 employees and as few as 25 employees. | AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO THE PUBLIC EMPLOYMENT RELATIONS ACT. |
| SB 110 | Signed | Lockman | This Bill increases the courthouse municipality fee assessed on limited liability company (LLC) filings and corporate filings from $20 to $40. The fee is expected to raise $8.5 million to be distributed to the municipalities designated as the places of holding the Court of Chancery. The fee is distributed to the municipality in the county in which a business entity’s registered office is located. | AN ACT TO AMEND TITLE 6 AND TITLE 8 OF THE DELAWARE CODE RELATING TO THE COURTHOUSE MUNICIPALITY FEE. |
| HCR 48 | Passed | S. Moore | This Concurrent Resolution commends the 2023 Delaware Educational Support Professional of the Year, Heather Hitchens, and all of the District/Charter Network Educational Support Professionals of the Year. | COMMENDING HEATHER HITCHENS REPRESENTING THE LAKE FOREST SCHOOL DISTRICT FOR BEING SELECTED AS DELAWARE'S EDUCATIONAL SUPPORT PROFESSIONAL OF THE YEAR FOR 2023 AND COMMENDING EACH SCHOOL DISTRICT AND CHARTER NETWORK’S EDUCATIONAL SUPPORT PROFESSIONAL OF THE YEAR. |
| HCR 49 | Passed | Carson | This Concurrent Resolution recognizes May 20, 2023, as Armed Forces Day in Delaware. | RECOGNIZING MAY 20, 2023, AS "ARMED FORCES DAY". |
| SS 1 for SB 103 | Signed | S. McBride | Electric vehicles (EVs) are becoming more and more popular. Between 2012 and 2016, EV sales grew at an annual rate of 32%. In 2017, growth in sales reached 45%. Batteries for EVs have become much cheaper in the last 10 years, enabling EVs to compete with traditional, fossil-fueled vehicles. In addition, major vehicle manufacturers are pledging to go all electric. Some researchers are predicting that EV sales will outnumber those of traditional, combustion engine vehicles by 2040. However, only minimal electrical charging infrastructure is available today.
This Act is a substitute for Senate Bill No. 103. Like Senate Bill No. 103, this Act will make it easier and more convenient to own an electric vehicle in this State in the years to come, resulting in increased purchases of electric vehicles, promoting cleaner air and water, and resulting in improved health outcomes for Delawareans and a reduction of greenhouse gases to curtail global warming.
Also like Senate Bill No. 103, this Act achieves these goals by doing the following:
(1) Requiring that newly constructed single-family and multi-family residential dwellings include certain electric vehicle charging infrastructure.
(2) Providing county and municipal government enforcement of the electric vehicle charging infrastructure requirements of this Act.
Additionally, like Senate Bill No. 103, this Act expires on the date of publication in the Register of Regulations of a notice by the Secretary of the Department of Natural Resources and Environmental Control that the Regulations for State Energy Conservation Code, Regulation 2101 of Title 7 of the Delaware Administrative Code, which are adopted under § 7602 of Title 16 of the Delaware Code, have been updated to match or exceed the standards adopted by this Act.
This Act differs from Senate Bill No. 103 as follows:
(1) Removes language from the definition of “electric vehicle capable parking space” for clarity.
(2) Clarifies that “multi-family residential dwelling” includes only boarding houses, hotels, and motels with
nontransient occupants.
(3) Clarifies that this Act applies to the construction of a multi-family residential dwelling for which an application for final site plan approval is submitted on or after January 1, 2025.
(4) Clarifies that if the single-family residential dwelling does not have an attached or detached garage, an electric vehicle capable parking space must be provided in the driveway, assigned parking space for the dwelling, or at an unassigned non-street residential parking space constructed as part of the project. | AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO ELECTRIC VEHICLE CHARGING INFRASTRUCTURE FOR RESIDENTIAL DWELLINGS. |
| SS 1 for SB 87 | Signed | Huxtable | This Act is a substitute for Senate Bill No. 87. Like Senate Bill No. 87, this Act does the following:
(1) Clarifies that the exemption from the realty transfer tax for conveyances to or from an organization exempt from tax under § 501(c)(3) of the federal Internal Revenue Code when the purpose of the conveyance is to provide owner-occupied housing to low and moderate income households applies to rehabilitating residential properties and reselling the properties without profit and to constructing residences on properties and reselling the properties without profit.
(2) Exempts any portion of a conveyance in which it is the grantee’s intent to construct affordable housing units and the conveyances are financed using funding provided by the federal government, this State, or a county or municipality of this State for the purpose of constructing affordable housing units, defined as a residential dwelling for a household whose income does not exceed 80% of the median income for the area as defined by the United States Department of Housing and Urban Development.
(3) Clarifies that individuals are first-time homebuyers if they intend to occupy the property being conveyed as their principal residence after the construction of a residence on the property to include circumstances where the residence cannot be built within 90 days after the property is purchased.
(4) Corrects the first-time homebuyer definition related to individuals purchasing as joint tenants or cotenants to replace “none” with “neither” to conform the number of joint tenants or cotenants indicated by the indefinite pronoun to the number indicated by the use of “both” later in the sentence.
(5) Makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Act differs from Senate Bill No. 87 by removing the exemption created by Senate Bill No. 87 for any portion of a conveyance financed through the federal Low Income Housing Tax Credit program.
| AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX. |
| HCR 53 | Passed | Griffith | This resolution recognizes May 2023 as "Foster Care Month" in the State of Delaware. | RECOGNIZING MAY 2023 AS "FOSTER CARE MONTH" IN THE STATE OF DELAWARE. |
| SS 2 for SB 72 | Signed | Poore | In 2017, the federal Tax Cuts and Jobs Act (TCJA), Public Law No. 115-97, suspended many itemized deductions from individual federal taxes until January 1, 2026, including the itemized deduction for costs to maintain membership in a labor organization. Senate Bill No. 72 created a tax credit for resident individuals equal to the annual cost, not to exceed $500, to the individual to maintain membership in a labor organization. Senate Substitute No. 1 for Senate Bill No. 72 made the annual cost to a resident individual to maintain membership in a labor organization an itemized tax deduction, not to exceed $500. Senate Amendment No. 1 to SS 1 for SB 72 sunset this itemized deduction when the federal tax deduction for costs to maintain membership in a labor organization is restored.
Like SS 1 for SB 72, Senate Substitute No. 2 for Senate Bill No. 72 creates an itemized tax deduction for the annual cost to a resident individual to maintain membership in a labor organization. SS 2 for SB 72 differs from SS 1 for SB 72 as follows:
1. It does not allow an individual to take this deduction if the individual has taken a deduction on their federal income tax return for any cost to maintain membership in a labor organization.
2. It clarifies that this exemption does not include payments that are not deductible under federal law for amounts paid to or through a labor organization for employee benefits, pension contributions, other compensation, or that were used in connection with lobbying or political expenditures, or settlement or investigatory costs or assessments of a government entity.
3. Does not define “labor organization”, because under § 1101 of Title 30, it has the same meaning as when used in federal law in reference to federal income taxes.
If an individual deducts any cost to maintain membership in a labor organization from their federal income tax return, that deduction flows through to the state return. By limiting this deduction to individuals who have not taken a deduction on their federal income tax return for any cost to maintain membership in a labor organization, SS 2 for SB 72 does not need to sunset, because if federal law restores or creates a similar deduction in the future and an individual uses that deduction, the individual cannot claim the same deduction again on their state income tax return.
This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual. | AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX. |
