This Act increases the State’s alcoholic beverage tax rates. The rate for beer increases by 2¢ per 12 ounce can. The rate for wine increases by approximately 3¢ per 5 ounce serving. The rate for spirits containing more than 25% ethyl alcohol by volume increases by 15¢ per 750 ml bottle.
Vapor products, commonly known as e-cigarettes or vape products, are increasing in popularity. This Act adds a definition of vapor products to Chapter 53, Title 30 (regarding Tobacco Product Tax), includes vapor products as a type of tobacco product, and makes other amendments to the Chapter to require those who deal in vapor products to obtain licenses just like those who deal in traditional tobacco products and to impose a tax on vapor products. This Act also increases the tax on tobacco products. Specifically, this Act does the following related to tobacco product and vapor product taxes: (1) Increases the tax on cigarettes from $1.60 to $2.10 per 20 cigarette pack. (2) Increases the tax on all tobacco products other than vapor products, moist snuff, and cigarettes from 15% of the wholesale price to 30% of the wholesale price. (3) Imposes a tax of 5 cents per fluid millimeter of vapor product. (4) Increases the tax on moist snuff from 54 cents per ounce to 92 cents per ounce. This Act also increases the fees charged for retail tobacco product licenses and tobacco product vending machine licenses. These license fees were originally established in 1964. The retail license fee was last increased in 1969. The vending machine license fee was last increased in 1976. The licensing fees adopted by this Act are similar to, or less than, the fees charged by other states in the region. By including vapor products in the definition of tobacco products, vapor product wholesalers, retailers, and vending machine operators must pay license fees at the same rates as for traditional tobacco products. Section 28 establishes when the Sections of this Act take effect and how increases in existing taxes are to be handled. Finally, this Act makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Substitute is the Fiscal Year 2018 Appropriation Act.
This Act alters various fees assessed by the Delaware Secretary of State. The Act provides that most changes to the fees and taxes assessed will take effect on August 1, 2017; however increases to the maximum franchise tax and the late penalty for the filing of an annual franchise tax report shall take effect for the tax year beginning January 1, 2017, and the increase of the assumed par value multiplier for calculation of the corporate franchise tax and the authorized shares multiplier for corporations with greater than 10,000 authorized shares for calculation of the corporate franchise tax shall take effect for the tax year beginning on January 1, 2018.
Sections 1 and 7 of this Act update from $400 to $800 the threshold which triggers the penalty for insufficient payment of estimated tax. The current threshold has been in place since 2000. Because it has not been modified in almost 20-years, the penalties generated as a result of this low threshold are often trivial amounts, which frustrate taxpayers. However, despite the penalties’ low dollar amounts, they still require significant resources to administer and resolve. Sections 1and 7 also provide for an inflation adjustment for the threshold ensuring that it will automatically keep pace with future economic trends. Section 2 of this Act increases tax rates in all existing brackets by 0.15 to 0.4 percentage points and creates a new bracket of 6.95% at $150,000. Section 3 of this Act raises the eligibility age from 60 to 65 in one-year increments over a five-year period for the $12,500 exclusion from income of pensions and other retirement income. Section 4 of this Act eliminates itemized deductions and increases the standard deduction amount from $3,250 to $5,000 for single and married taxpayers filing separately and from $6,500 to $10,000 for taxpayers filing joint returns. In addition, Section 4 reduces from $110 to $85 the amount of the personal credit. Lastly, Section 4 raises the eligibility age from 60 to 65 in one-year increments over a five-year period for the extra, age-based personal credit. Sections 5 and 6 of this Act update cross references.
Delaware has consistently been regarded as the preeminent state nationwide with regards to its treatment of corporations due to the fact that the Delaware Corporate Code has continued to evolve in a way to ensure fairness in the treatment of corporations that choose to incorporate in Delaware. Recent cases have brought to light the fact that portions of the Delaware Corporate Code are deficient in providing fair and equitable remedies in specific regards to deadlock situations. In an attempt to maintain preeminence in the realm of corporate law and to ensure the continued fair and equitable treatment of corporations in Delaware, this bill provides that the Court of Chancery may only appoint a custodian to dissolve or sell a solvent corporation to resolve deadlock if (1) alternative remedies prove insufficient after three years or (2) unless the necessary parties stipulate to such a sale.
This Act replaces the current multistate nurse licensure compact with an enhanced version. The enhanced Nurse Licensure Compact allows for registered nurses and licensed practical nurses to have one multistate license, with the privilege to practice in their home state and other compact states. Under the enhanced version, all nurses practicing under a multistate license must meet a minimum set of licensure requirements, including a fingerprint federal criminal background check. Nurses who fail to meet these requirements will not be eligible for a multistate license, and multistate privileges will be removed from nurses when disciplinary actions are taken against a home state multistate license. If Delaware fails to enact the enhanced nurse multistate licensure compact, Delaware nurses with current multistate licenses will no longer be permitted to practice in states that have enacted the enhanced version. Currently, 13 states have adopted this enhanced Compact and legislation to adopt it is pending in 15 other states.
This concurrent resolution establishes the Illegal Immigration Task Force to study and make findings and recommendations regarding the impact of illegal immigration on Delaware.
This concurrent resolution establishes the Medicaid Cost Efficiency Task Force to study and make findings and recommendations regarding Delaware’s Medicaid program.
Section 1 of this bill moves the date of primary elections for statewide office, county office, and municipal office to the fourth Tuesday in April, which is the date of the presidential primary (in presidential election years). The dates for submitting and withdrawing notification of candidacy have been adjusted accordingly. Section 2 of the bill changes the deadline for a minor political party selecting its candidate at the party’s convention. Section 3 of the bill changes the deadline for filing certificates of nomination from September 1st to April 1st. Section 4 changes the “closed” period in which a voter is not allowed to change his or her political affiliation to match the 60-day limit in 15 Del. C. § 3189 for presidential primaries.
This Act is intended to create minimum standards for nonconsensual towing or removing of vehicles from private parking areas. These standards include providing vehicle owners with proper notice that their vehicle may be subject to tow or removal, where their vehicle will be taken, the contact information for the tow or storage company in possession of their vehicle and the maximum rates they can be charged pursuant to the chapter. This Act also extends the amount of time a tower or storage facility must possess a vehicle before selling it.
This Act makes corrections and changes to Senate Bill No. 13 of the 149th General Assembly (81 Del. Laws, c. 1), which was signed February 2, 2017, as follows: Section 1 ensures holders have sufficient time to comply with Senate Bill No. 13’s due diligence requirements with owners. Section 2 clarifies that the State will indemnify and defend a holder against claims made by a foreign jurisdiction for property paid or delivered to the State Escheator in good faith. Section 3 corrects an internal reference. Section 4 corrects an inconsistency among dates. Sections 5 and 6 correct certain date issues that may arise if the Department of Finance chooses to publish final regulations later than July 1, based upon comments received in May on the proposed regulations published in the April issue of the Register of Regulations. Section 7 allows the State Escheator to waive interest in certain circumstances. This Substitute to Senate Bill No. 79 differs from Senate Bill No. 79 as follows: (1) It makes no change to § 1147(a) of Title 12. (2) It makes changes to §§ 1176 and 1183 of Title 12 (as noted above regarding Sections 5 and 6 of this Act). (3) It makes changes to the State Escheator’s authority to grant waivers of interest under § 1185 of Title 12 (Section 7 of this Act).
