Rep. Eric Morrison

This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA. For corporations taxed as separate entities, commonly called “C corporations,” this Act does the following: (1) Continues expensing provisions for domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, under the provisions in place before the OBBBA. (2) Decouples from the OBBBA provision for full expensing of certain business property acquired and placed in service after January 19, 2025. (3) Decouples from the special depreciation allowance for qualified production property. For individuals with business income such as an S corporation or a partnership, the following changes are made to Delaware’s personal income tax code, beginning January 1, 2026: (1) Decoupling from the OBBBA allowance for full expensing for certain business property acquired and placed in service after December 31, 2025. (2) Decoupling from the special depreciation allowance for qualified production property acquired and placed in service after December 31, 2025.

Pay range transparency empowers job applicants with crucial information to negotiate salaries and make informed career decisions. It also encourages businesses to proactively review compensation practices, address unjustified pay disparities, and strengthen their ability to attract and retain top talent. This Act requires that employers include salary or wage range information and a general description of benefits in all postings for job opportunities, and ensures that applicants have access to that information prior to any offer or discussion of compensation. Employers are required to maintain records relating to job descriptions and wage rates for employees for at least 3 years. The Department of Labor may bring an administrative action to enforce the pay transparency provision. This Act does not apply to employers with 25 or fewer employees. The Act takes effect 2 years after its enactment. House Substitute No. 2 to House Bill No. 105 differs from House Substitute No. 1 to House Bill No. 105 as follows: It provides that where a job opportunity is covered by a collective bargaining agreement (CBA), the compensation or compensation range disclosed in a notification should be one that has been agreed upon for disclosure in the CBA itself. It provides that the pay transparency provision becomes applicable to postings for opportunities covered by a CBA only when the CBA is amended, modified, or renewed after the effective date of the Act, to give the parties opportunity to consider the disclosed range in the course of negotiating a CBA. It provides that an employer is not liable for job postings that are digitally replicated and published without the employer’s consent. It specifies that the pay transparency provisions in this section apply to Delaware-based jobs or non-international remote positions offered by an employer based in Delaware. It makes the record preservation requirement consistent with § 907 of Title 19.

This Act creates a new chapter in Title 21 pertaining to the towing of vehicles without the consent of the owner or operator. It makes violations of the chapter an unlawful practice enforceable by the Consumer Protection Unit of the Department of Justice. The Act creates the following requirements for the towing and storage of vehicles without the consent of the owner or operator: Photographic evidence must be taken to document the unauthorized parking of a vehicle before it may be towed, and written authorization to tow a specific vehicle is required before the vehicle may be towed from a private parking area. Tow companies and storage facilities must publicly display their rates. Towing and storage rates must be reasonable, with reasonableness calculated in relation to the fees imposed by the companies for consensual towing and storage or based on average rates in the county. A maximum total towing rate of $250 and daily storage rate of $50 is imposed. Tow companies must decouple or drop vehicles that have not been removed from parking areas if the owner returns before removal. The drop fee may not be more than 50% of the tow fee. Storage facilities must be open or accessible to the public from 8 a.m. to 6 p.m. five days a week, and tow companies must make reasonable accommodations to redeem vehicles after-hours. Individuals must be allowed to retrieve at no cost during business hours personal belongings from vehicles held in storage. Storage facilities may charge a fee of up to $50 for after-hours access to or retrieval of a vehicle. Tow companies and storage facilities must accept credit cards, or have an ATM available with a reasonable access or service fee. Where a tow is completed in violation of the chapter, the owner or operator is entitled to both reimbursement of the tow and storage fees as well as damages incurred to retrieve an illegally towed vehicle. Tow companies may not patrol for illegally parked cars, unless they have a contract to do so and comply with the requirements applicable to any other unauthorized towing of a vehicle. Tow companies may not pay or give other benefits to obtain information about cars parked without authorization.

HS 2 to HB 48 seeks to streamline accessible parking laws and improve enforcement of accessible parking laws in Delaware. Although federal and state laws currently require specific design and construction requirements for accessible spaces, these laws are often ignored and rarely enforced. To that end, this Act requires that a permit be issued by the local county or municipal authority to ensure that accessible parking spaces are compliant with the design and construction requirements of the Americans with Disabilities Act (ADA) and any existing local laws. This Act permits a county or municipal government to assess a civil penalty of up to $500 on an individual or entity that does not construct and maintain ADA compliant parking spaces. This Act also increases the fine for unlawfully occupying an accessible parking space. Rather than imprisonment, the penalty for unlawfully occupying an accessible parking space may include community service. All accessible parking space signs must display the current maximum fine. HS 2 to HB 48 differs from HB 48 in that it does the following: (1) Requires state facilities to obtain approval through the Architectural Accessibility Board in lieu of a permit. (2) Removes state-specific accessible parking provisions of the bill and adopts the federal accessible parking provisions that are already in effect under the 2010 ADA Standards for Accessible Design issued by the Department of Justice on September 15, 2010, and its accompanying guidance. (3) If an existing accessible parking space is not ADA compliant within 5 years of the effective date of this Act, authorizes a civil penalty to be assessed against the individual or entity that is responsible for maintaining the accessible parking space. (4) Requires that all accessible parking space signs display the current maximum fine for unlawfully occupying an accessible parking space.

This Act requires the Division of Public Health (“Division”) to create a website where Delaware residents can find out the level of PFAS, also known as “forever chemicals,” in their public drinking water systems. This Act also requires the Division to notify public water utilities if the PFAS in their water exceeds certain limits, known as maximum containment levels, or MCLs. Water companies receiving this notice from the Division must then notify their customers that the PFAS levels in their water exceed the MCLs. There is a growing body of evidence suggesting that PFAS, which are a class of chemicals that do not break down naturally, are linked to certain cancers, liver problems, thyroid issues, low birth weights and birth defects, decreased immunity, and other serious health issues. Children may be particularly susceptible to negative health outcomes from PFAS exposure, with some research linking high PFAS levels in children to developmental problems and reduced effectiveness of vaccines. Although Delaware is currently working toward making PFAS information available to consumers as required by the U.S. Environmental Protection Agency, the federal rule that requires water systems to report on PFAS does not require them to do so until 2027, and water systems will not face consequences for exceeding MCLs until 2029. By providing everyone who uses public drinking water systems with the ability to determine the level of PFAS in their water prior to 2027, and to be notified when levels exceed MCLs, this Act empowers Delaware residents to advocate for safer water. This Act takes effect 90 days after its enactment into law.

As a part of Delaware’s commemoration of Delaware’s 250th anniversary of Separation Day and America’s semiquincentennial, this Act establishes a new background special license plate that will be made available to those Delawareans wishing to honor and appropriately remember this special time in our State’s history. A background special license plate supports a cause and is available for purchase by the public at large. The numbers, letters, or both, assigned will be the same as the license plate assigned to the owner’s vehicle at the time of the application for the plate. This Act requires a greater-than-majority vote for passage because Article VIII, § 11 of the Delaware Constitution requires the affirmative vote of 3/5 of the members elected to each house of the General Assembly when a new tax or license fee is imposed.

This Act establishes the following principles in regards to public library material: (1) Library material is provided for the interest, information, and enlightenment of all persons the library serves; (2) Library material should not be excluded, removed, or prohibited from a catalogue because of the origin, background, or views of a persons who created the material; (3) Material should not be excluded, removed, or prohibited from a library because of partisan, ideological, or religious disapproval. This Act requires that public libraries adopt a library collection development policy consistent with the foregoing principles. The written policy must include the policy and procedure that libraries will follow when receiving and reviewing objections to library material. It further requires that all library material that is under review due to an objection must remain available for use by library patrons until the review process is concluded. It also prohibits the governing body of a library from suspending, disciplining, or otherwise retaliating against an employee of a library that acts in accordance with the State principles and media content policy. This Act also creates similar requirements for school libraries and requires that public schools create policies and procedures for reviewing objections to school library material that conform to the established collection development policy for school libraries. Within these policies and procedures, school libraries must include: (1) a uniform process to submit an objection to material in a school library; (2) a requirement that material under review due to an objection remain available for use by students and school personnel until the review process is concluded; and (3) a reasonable timeline to conduct and conclude the review process. An appeal of a decision determining whether school library material may remain in the school library may be made to the board of the local education agency. A final appeal from the decision of the board of the local education agency may be made to a School Library Review Committee, which is made up of the following individuals or the individual’s designee: (1) The President of the School Chiefs’ Association. (2) The State Librarian. (3) The Secretary of the Department of Education. (4) The President of the Delaware State Education Association. (5) The President of the Association of School Administrators. (6) The President of the Delaware Association of School Librarians. (7) The President of the Delaware Library Association.

Currently, the Delaware Volunteer Fire Service Revolving Loan Fund may only obtain funding from the General Assembly through appropriation. This Act would allow for funding and donations to be made by any person, charitable organizations, and counties of the State. When a county contributes to the Fund, the Act requires the Fund ensure county specific contributions are spent on loans to fire companies within that county. This Act also makes technical corrections to conform existing law to the standards of the Delaware legislative Drafting Manual.

Section 1 of this Act makes a pattern or practice of violations by a landlord of a Manufactured Home Community of subchapters I through V of Chapter 70 of Title 25 of the Delaware Code, or a provision of a rental agreement, an unlawful practice under the Consumer Fraud Act, subchapter II, Chapter 70, of Title 25, under specified circumstances. Section 2 of this Act authorizes the Attorney General to file a petition to establish a receivership of a Manufactured Home Community in a Justice of the Peace Court on specified grounds after notice to the landlord. Section 3 of this Act requires the Justice of the Peace Court to send written notice to the Director of Consumer Protection at the Department of Justice within 10 days of its receipt of a petition for tenants’ receivership under Title 25 of the Delaware Code, Sections 5901 or 7061, except in those cases where the Attorney General files the petition.

This Act amends the long-term care resident’s bill of rights to provide that residents may not be subject to discrimination based on their membership in a protected class. Specifically, this Act does the following: 1. Adds “or domestic partner” to the provision of the resident’s bill of rights that gives spouses the right to visit and, if feasible and not medically contraindicated, to share a room if both are residents of the facility. This addition is being made to ensure that domestic partnerships entered into in other states are recognized. 2. Adds a non-discrimination provision to § 1121 of Title 16, which enumerates the rights of residents of long-term care facilities. 3. Requires the Department of Health and Social Services (“Department”) to provide a revised notice of resident rights under § 1121 of Title 16 to each resident or the resident’s authorized representative within 30 days of any changes to those rights. 4. Requires each facility to provide appropriate staff training whenever there is a revision to the resident’s bill of rights within 60 days of that revision. The purpose of this Act is to protect long-term care facility residents from discrimination and to ensure that residents, their representatives, and facility staff are aware of residents’ rights.