This Act lowers the tax rate for premium cigars from 30% to 15% of the wholesale price so that Delaware's tax rate is consistent with the tax rates for premium cigars in surrounding states. The tax rate in Maryland is 15% and there is no tax on premium cigars in Pennsylvania. Under this Act, a premium cigar means any roll for smoking that is all of the following: 1. Made entirely of tobacco, including the wrapper, binder, and filler. 2. Hand rolled. 3. Contains no filter, tip, or any mouthpiece consisting of material other than tobacco, or any additional flavoring. This Act takes effect on October 1 following its enactment into law. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
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Currently, there is ambiguity whether a person who is 14 or 15 years of age can be employed by restaurants, hotels, or dining facilities that serve alcoholic liquors. This bill removes that ambiguity and makes it clear that persons 14 and 15 years of age can be employed in such places where alcoholic liquors are served, but cannot be involved in the sale or service of alcoholic liquor.
This Concurrent Resolution declares April of each year "Parliamentary Law Month".
This resolution recognizes the Easterseals/CAI Volleyball Challenge occurring May 14 at William Penn High School, an event that raises funds for an organization providing services and support to Delawareans with disabilities and senior citizens and their families.
This Act updates the crime of official misconduct to ensure appropriate accountability of public servants who abuse their positions of power and public trust. The statute establishes a grade in the penalty for the official misconduct to be commensurate to the gravity of the misconduct. In addition, this statute conforms the discrimination language to the language used in the Hate Crimes statute. It also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual. This Act will be known as the “Abuse of Power Prevention Act.”
This Act removes the exemption in § 543(d)(4) of Title 4 (reduced distance requirements based on population growth) to the prohibition against granting a license for the sale of alcoholic liquor if there is an existing licensed establishment of similar type within either of the following: (1) A ½ mile by accessible public road or street in any incorporated city or town. (2) Within 3 miles by accessible public road or street in any unincorporated or rural area. This Act permits the Commissioner to grant a new license if all of the following apply: (1) The licensee desires to move the location of the license due to the destruction of the building, loss of lease, diversion of highway traffic pattern, or similar reason beyond the control of the licensee. (2) The application meets the requirements of § 543(d) of Title 4 of the Delaware Code and the other requirements of Title 4. (3) The new license does not result in the licensee moving the location more than 500 feet in an incorporated city or town or a ½ mile in an unincorporated or rural area.
This resolution recognizes April 11-17, 2022 as "Black Maternal Health Awareness Week" in Delaware.
This House Resolution honors the memory and celebrates the life of Mrs. Sue Barbetta, who departed this life in January of the year 2022 by establishing February 18th as “Lifelong Educator Day”.
A disability pension for Delaware State Police officer and County and Municipal police officers and firefighters is only for those first responders who suffer injuries on the job such as being shot or assaulted while effecting an arrest or getting burned while putting out a fire. Many who suffer these injuries while doing their job protecting the citizens of this State are unable to return to their jobs as police officers or firefighters. Under the current law, these officers and firefighters who receive a disability pension and have not reached normal retirement date must report total earnings from any gainful employment or business each year. If the officer or firefighter receives earnings over the current base pay of the officer’s or firefighter’s rank at the time of the disability, such excess must be deducted from the disability pension. However, such provision does not apply to officers and firefighters who have reached normal retirement date. This bill treats officers and firefighters who have not reached normal retirement date the same as those who have by removing the provision that requires a deduction in disability benefits if the officer or firefighter earns more than what the officer’s or firefighter’s base pay was at the time of disability.
Section 1 of this Act creates a nonrefundable individual income tax credit for qualified expenses incurred by a family caregiver (claimant) to assist a qualified family member. To be qualified, a family member must be at least 62 years of age, reside in a private home or residence, require assistance with two or more daily living activities as certified by a qualified physician, and be an immediate family member of the claimant or related by marriage, blood, or adoption to a near degree. Subject to a number of limitations, a claimant may claim 50% of the costs of qualified expenses the claimant paid for in the year to which the claim relates. Qualified expenses include amounts spent to improve the claimant’s primary residence to assist the family member, on equipment to help the family member with daily living activities, on counseling, support groups, or training relating to caring for a family member, and on obtaining other goods or services to help the claimant care for the family member. In addition, qualified expenses include any other item that relates directly to the health or safety of the family member, as determined by the Secretary of Finance after consultation with the Secretary of Health and Human Services. The maximum amount of credit that may be claimed each year for a particular family member is $2,000 or $1,000 if married spouses file separately. Only one claimant may make a claim under this section for a particular qualified family member. In addition, no credit may be claimed by a claimant whose taxable income in the year to which the claim relates exceeds $75,000 if the claimant is single or is married and files separately or $150,000 if the claimant is married and files jointly. Generally under the bill, qualified expenses may not include general food, clothing, transportation, or household repair costs, or amounts that are paid or reimbursed by an insurance company or the government. The credit first applies to taxable years beginning after December 31, 2022. Because the credit is nonrefundable, it may be claimed only up to the amount of the claimant's tax liability. Section 2 of this Act provides that the Department of Finance shall develop an annual report on the tax credit’s usage. Section 3 of the Act provides that the tax credit will sunset after three years after its enactment into law, unless otherwise provided by an act of the General Assembly.