This bill creates a special license plate for emergency medical services professionals.
This Act would enhance the ability of the prescription monitoring program to make informed determinations as to prescribers who may be making extraordinary prescriptions of opiates or other controlled substances, and to refer such cases to law enforcement or professional licensing organizations for further review. The Act would also provide a more usable standard for provision of specified information to law enforcement agencies upon a showing of need.
This Act creates the Delaware African and Caribbean Affairs Commission.
This Act requires that any student over the age of 16 who wishes to leave school prior to graduation must obtain the written consent of the parent or guardian, and attend an exit interview where information is supplied regarding the likelihood of diminished earning potential and the increased likelihood of unemployment associated with dropping out. The school is also directed to explore whether there are support services, interventions or programs that might assist the student in remaining enrolled. The intent is to lower the dropout rate and encourage students to complete high school.
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.
This Act revises Delaware’s hate crime statute to make law enforcement, firefighters and emergency personnel protected classes. Nationwide we have seen unprecedented number of unprovoked attacks upon our first responders. This Act provides additional protection for those who serve to protect our communities.
This bill makes compensation a mandatory subject of bargaining for any group of employees who have joined together for purposes of collective bargaining and certified a labor organization to serve as their exclusive collective bargaining representative. The bill also eliminates any deadline for reaching an agreement pertaining to compensation.
This Act increases the age requirement for compulsory school attendance in Delaware from 16 to 18 years of age. The age increase is phased in over a two-year period; accordingly, there is a one-year interim period where the compulsory school attendance age requirement will be 17 years old. The Act further provides that a child may be exempt from the age requirement for compulsory school attendance if the child has received a high school diploma or a certificate of performance or obtains permission to withdraw from school from the superintendent of the district in which the child is enrolled or from the president of the board of the charter school in which the child is enrolled. To obtain a waiver from the date of enactment of this Act until August 31, 2018, a child must be at least 16 years old. To obtain a waiver on or after September 1, 2018, a child must be at least 17 years old. The Act preserves the exemption under which a child may be excused from compulsory attendance upon request of the child's parent or legal guardian coupled with supporting written documentation from a qualified health professional.
The intent of this act is to promote agritourism activities within this State by broadly defining what constitutes agritourism.
This act will be known as the Extreme Crimes Protection Act. This Act revises Delaware's death penalty statute to ensure its compliance with the United States Constitution, as interpreted by the United State Supreme Court in Hurst v. Florida, and by the Delaware Supreme Court in Rauf v. State. In accord with those cases, this Act will require that before a death sentence can be imposed, a jury (unless the Defendant waives their right to one) must first determine unanimously and beyond a reasonable doubt: that at least 1 statutory aggravating circumstance exists; which (if any) statutory and non-statutory aggravating circumstances alleged by the State exist; and whether all of the aggravating circumstances found to exist outweigh all of the mitigating circumstances found to exist. This Act also revises Delaware's death penalty statute to comply with the United State Supreme Court's holding in Hall v. Florida, interpreting standards set forth in Atkins v. Virginia. This Act adopts the term "intellectual disability" used by the United State Supreme Court.
