HB 400 Delaware House · 153rd General Assembly (2025-2026)

AN ACT TO AMEND TITLE 5, TITLE 6, TITLE 8, TITLE 12, AND TITLE 29 OF THE DELAWARE CODE RELATING TO FEES AND TAXES ADMINISTERED BY THE SECRETARY OF STATE.

Summary
This Act alters various fees assessed by the Delaware Secretary of State. The Act provides that most changes to the fees will take effect on August 1, 2026, however changes to the partnership, limited partnership, and limited liability company annual tax and changes to the annual tax on registered series of limited partnerships and limited liability companies will take effect on January 1, 2026. This Act requires a greater than majority vote for passage because § 10 of Article VIII of the Delaware Constitution requires the affirmative vote of three-fifths of the members elected to each house of the General Assembly to increase the effective rate of a tax levied by the State.
Bill status signed all 5 stages cleared
Introduction
Apr 2026
Committee Review
May 2026
House Passage
Apr 2026
Senate Passage
May 2026
Signed into Law
May 2026
Introduced Apr 9, 2026 Signed May 21, 2026
Maddy AI version diff · 1 comparison

What changed between versions

HA 2 to HB 400 Bill Text · 11 edits
MAJOR
HB 400 (final enacted text) substantially increases fees and taxes administered by Delaware's Secretary of State across corporations, LLCs, partnerships, limited partnerships, and trademark registrations. Most filing fees roughly double or triple, expedited service fees increase dramatically (with a new 30-minute tier capped at $10,000), annual entity taxes rise from $300 to $400, and a new $100 service-of-process fee is added for partnerships, limited partnerships, and LLCs. The bill also replaces fixed $50 service-of-process fees with references to the newly established $100 statutory fee.
FISCAL

Corporation filing fees increased dramatically: certificate of incorporation from $11.50 to $200, certified copies from $5.75-$11.50 to $50 each.

LLC filing fees increased: certificates from $100 to $200, certified copies from $20 to $50 per copy, noncertified copies from $5 to $10 first page and $1 to $2 per additional page.

Expedited service fees increased across all entity types: 24-hour from $100-$150 to $300, same-day from $200-$300 to $500, 2-hour from $500 to $1,500, 1-hour from $1,000 to $2,500.

New 30-minute expedited service tier added for LLCs, LLPs, LPs, and LLCs with a fee cap of up to $10,000 (previously the fastest tier was 1 hour at $1,000).

Annual entity taxes increased from $300 to $400 for partnerships, limited partnerships, and LLCs. Registered series tax increased from $75 to $100 per series.

New $100 fee for accepting service of process added under the LLP chapter (Section 15-1207(a)(12)), LP chapter (Section 17-1107(a)(13)), and LLC chapter (Section 18-1105(a)(13)).

Service of process fees for partnerships, limited partnerships, and LLCs increased from a fixed $50 to the new statutory fee of $100 (referenced by cross-reference rather than hardcoded amount).

LLP annual report/qualification fee increased from $200 to $300 per partner, with the annual cap raised from $120,000 to $180,000.

Preclearance fees increased from $250 to $350 and record search fees from $100 to $200 across LLP, LP, and LLC chapters.

Trademark registration fee increased from $25 to $100, certificate of registration from $10 to $50, and renewal fee from $25 to $100. New expedited trademark processing fee of up to $300 added.

TECHNICAL

Sponsor list expanded from a single representative (Rep. Harris) to include additional representatives and senators, reflecting the bill's progression through both chambers.

Floor votes · House Apr 23, 2026

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
11
Key actions
6
Committee
2
Amendments
4
May 21, 2026
Signed into law
Signed by Governor
executive
May 12, 2026
Upper · Passed
Passed By Senate. Votes: 15 YES 6 NO
upper
May 7, 2026
Upper · Passed
Reported Out of Committee (Executive) in Senate with 4 On Its Merits
upper
Apr 23, 2026
Introduced
Assigned to Executive Committee in Senate
upper
Apr 23, 2026
Lower · Passed
Passed By House. Votes: 25 YES 11 NO 5 ABSENT
lower
Apr 23, 2026
Lower · Passed
Amendment HA 2 to HB 400 - Passed In House by Voice Vote
lower
Apr 23, 2026
Introduced
Amendment HA 2 to HB 400 - Introduced and Placed With Bill
lower
Apr 23, 2026
Introduced
Amendment HA 1 to HB 400 - Stricken in House
lower
Apr 22, 2026
Introduced
Amendment HA 1 to HB 400 - Introduced and Placed With Bill
lower
Apr 15, 2026
Lower · Passed
Reported Out of Committee (Administration) in House with 3 On Its Merits
lower
Apr 9, 2026
Introduced
Introduced and Assigned to Administration Committee in House
lower
7 primary · 0 co-sponsors

Sponsors