Issue · Budget & Taxes

Budget & Taxes

Every budget & taxes bill, vote, and legislator stance in Delaware, automatically classified by Maddy, our AI policy reader.

Total bills
30
153rd General Assembly (2025-2026)
Top supporter
Spiros Mantzavinos
100% support rate
Top opponent
Dave Wilson
0% support rate
Ranked legislators
10
5 support · 5 oppose
Key legislators

Who's moving budget & taxes in Delaware

Legislators moving budget & taxes in Delaware
Legislator Party Stance Support rate Votes
Spiros Mantzavinos
Spiros Mantzavinos Senate · District 7
D
Strong +
100% 18
Laura Sturgeon
Laura Sturgeon Senate · District 4
D
Strong +
100% 19
Jack Walsh
Jack Walsh Senate · District 9
D
Strong +
100% 19
Bill Carson
Bill Carson House · District 28
D
Strong +
100% 27
Ray Seigfried
Ray Seigfried Senate · District 5
D
Strong +
100% 19
Dave Wilson
Dave Wilson Senate · District 18
R
Strong −
0% 16
Gerald Hocker
Gerald Hocker Senate · District 20
R
Strong −
0% 18
Bryant Richardson
Bryant Richardson Senate · District 21
R
Strong −
12% 18
Dave Lawson
Dave Lawson Senate · District 15
R
Strong −
17% 15
Rich Collins
Rich Collins House · District 41
R
Strong −
20% 29
Showing 11–20 of 30 bills

All budget & taxes bills

signed · Delaware · Senate Jun 30, 2026

SB 335: AN ACT MAKING APPROPRIATIONS FOR THE EXPENSE OF THE STATE GOVERNMENT FOR THE FISCAL YEAR ENDING JUNE 30, 2027; SPECIFYING CERTAIN PROCEDURES, CONDITIONS AND LIMITATIONS FOR THE EXPENDITURE OF SUCH FUNDS; AND AMENDING CERTAIN PERTINENT STATUTORY PROVISIONS.

This bill allocates state funds to cover government operations for the fiscal year ending June 30, 2027, directly affecting all state agencies and departments. It establishes specific rules and limits on how these funds can be spent and updates related state laws to reflect these financial constraints. The legislation has been passed by both the Senate and the House of Representatives, moving it closer to becoming law.
signed · Delaware · Senate Jun 30, 2026

SB 302: AN ACT TO AMEND THE LAWS OF DELAWARE RELATING TO PUBLIC EDUCATION FUNDING.

This Act recognizes that the Public Education Funding Committee’s (PEFC) recommended hybrid model formula to determine public education funding is good public policy and that implementation of the hybrid model should not be delayed any longer than absolutely necessary. As such, this Act provides authority for the Department of Education (Department) to begin making the changes to systems that are necessary to implement the hybrid model for Fiscal Year 2028. This Act also encourages that, in collaboration with the PEFC, the Department incorporate elements of the hybrid model in the development of the Governor’s Recommended Budget for Fiscal Year 2028 for consideration by the 154th General Assembly. However, during this transition, a school district or charter school should not receive a state appropriation for Fiscal Year 2028 that is lower than the amount that school received in Fiscal Year 2027. The PEFC was established under Senate Concurrent Resolution No. 201 (152nd General Assembly) on June 27, 2024, and then re-established under House Concurrent Resolution No. 2 (153rd General Assembly) on January 21, 2025, to conduct a comprehensive review of public education funding for all students and populations served by school districts and charter schools (public schools) and develop a roadmap of recommendations to implement improvements to the public education funding system. The PEFC’s recommends adopting a new public education funding framework, known as the “hybrid model”, that combines the current, resource-based funding formula with a student-based, weighted funding model. The hybrid model will improve equity in public school funding and facilitate gains in student achievement by increasing flexibility in how public schools may use appropriated money. The PEFC recommendations include accountability measures as an important balance to the increased flexibility and that the equalization formula must be modernized.
passed both · Delaware · House Jun 30, 2026

HB 305: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO THE DELAWARE DIABETES WELLNESS PILOT PROGRAM WITHIN THE DEPARTMENT OF HEALTH AND SOCIAL SERVICES TO STUDY DIABETIC WELL CARE.

This Act provides a roadmap via an observational study on a small but representative group of diabetic patients to change standard healthcare from current reactive “sick care” to proactive “well care”. This will be accomplished by using a Delaware health system combined with a technology partner to regularly test, measure and manage, and incentivize diabetic patients and their providers to improve the health outcomes for Delawareans and drive down healthcare costs. The length of the observational study will be 3 years. During that time, data analysis will track results to determine if this Pilot Program shall be renewed and expanded. This Act requires no fiscal note in that this Pilot Program is to be federally funded through the Federal Rural Health Transformation Program.
passed both · Delaware · House Jun 23, 2026

HB 436: AN ACT TO AMEND THE TOWN CHARTER OF THE TOWN OF SMYRNA.

This Act amends the Town of Smyrna Charter as follows: (1) Authorizes the Town to impose school impact fees on new development and construction as long as the impact fees do not exceed the impact fee that would otherwise be imposed by Kent County or New Castle County on development in unincorporated areas. (2) Authorizes the Board of Elections, and not the Town Council, to hear and decide challenges that are raised to the qualifications of candidates for the office of mayor and council. (3) Specifies that a vacancy in a council seat caused by the council member being elected as mayor is to be filled by the Town Council if less than a year is left on the term or by a special election if more than 1 year is left on the term. (4) Clarifies the standards to be used when determining the domicile of a prospective voter or candidate for office. (5) Establishes a 3-year term of office for the Board of Elections and clarifies that a tie vote for an office shall be resolved by the toss of a coin. (6) Eliminates the requirement that the Town Council meet the first and third Monday of each month and authorizes the Town Council to determine the day and frequency of monthly meetings at the annual organizational meeting. (7) Revises the annual audit deadline from June 30 to August 31.
failed · Delaware · House Mar 25, 2026

HB 245: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LIMITATION ON PUBLIC SCHOOLS' TAX RATE AFTER GENERAL REASSESSMENT.

This Act removes the up to 10% increase in school property taxes allowed after reassessment This Act takes effect July 1, 2025, and applies to all public school tax rates after July 1, 2025.
vetoed · Delaware · Senate Jan 28, 2026

SB 63: AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO LABOR.

Chapter 35 of Title 19 prohibits an employer from improperly classifying an individual who is an employee as an independent contractor. Not only is this improper classification unfair to employees because it violates state and federal laws related to income tax withholding, unemployment insurance, wage laws, and workers’ compensation, it is also unfair to contractors who comply with Chapter 35 and these other employment laws. When employers who violate Chapter 35 are subcontractors who have not registered as contractors as required under Chapter 36 of Title 19, the Department of Labor (Department) has no recourse for enforcing compliance with Chapter 35. This Act makes a general contractor responsible for a subcontractor’s compliance with Chapter 35 by making the general contractor jointly and severally liable for restitution and penalties assessed against the subcontractor. This Act also allows the Department to deny, suspend, or revoke the certificate of registration of a contractor who contracts with a subcontractor who has not registered on any project. In addition, Section 3 of this Act makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
signed · Delaware · House Aug 12, 2025

HB 241: AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO PROPERTY TAX COLLECTION.

This Act requires the tax collecting authority of each county, in the first tax year following a general reassessment, to allow the payment of school taxes under a payment plan of at least 3 equal installments for a residential taxpayer, in a primary residence, whose tax bill increases by $300 or more over the prior year. No late fees, interest, or penalties may be assessed to a taxpayer who enters and complies with a payment plan. The Act also reduces late payment penalties for school taxes in New Castle County to 1% per month, the current penalty for late payment in Kent and Sussex. This Act sunsets 3 years after its enactment into law.
signed · Delaware · House Jul 30, 2025

HB 144: AN ACT TO AMEND THE CHARTER OF THE CITY OF NEW CASTLE RELATING TO PROPERTY TAX RATES.

This Act amends the Charter of the City of New Castle by authorizing the City Council to levy taxes on real property at varying rates based upon property classification (e.g. residential, commercial, or industrial). H.S. 1 to H.B. 144 clarifies that any taxes on real property must be in “just portions” sufficient to cover the aggregate of the budget.
signed · Delaware · Senate Jul 30, 2025

SB 51: AN ACT TO AMEND THE CHARTER OF THE CITY OF HARRINGTON RELATING TO THE POWER TO IMPOSE AND COLLECT A LODGING TAX.

This Act is a Substitute for and differs from Senate Bill No. 51 by removing the retroactive effective date. This Act amends the Charter of the City of Harrington to clarify the City’s taxing powers by adding a specific power for the City Council to impose and collect a lodging tax of no more than 3% of the rent, in addition to the amount imposed by the State under Chapter 61 of Title 30, for the occupancy of any room in a hotel, motel, or tourist home, as defined under § 6101 of Title 30 of the Delaware Code, located within the boundaries of the City. This Act requires a greater than majority vote for passage because § 1 of Article IX of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend a charter issued to a municipal corporation.
signed · Delaware · House Jul 30, 2025

HB 91: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL MEALS.

This Substitute to HB 91 differs from HB 91 in that it further expands free breakfasts in schools participating in the federal School Breakfast Program by making them available to all students, regardless of household income, but does not expand free lunch income eligibility. The Department of Education shall reimburse a public school providing free breakfasts. The reimbursement must be equal to the federal free reimbursement rate multiplied by the total number of breakfasts that the participating public school serves during the applicable budget year minus the total amount of reimbursement for breakfasts served during the applicable budget year that the participating public school receives under the School Breakfast Program. This Act does not apply to schools participating in the federal Community Eligibility Provision, Provision 1, Provision 2, or Provision 3 special assistance certification and reimbursement alternatives. This Act takes effect immediately and is to be implemented beginning July 1, 2026.
Showing 11 to 20 of 30 bills