Rep. Helene M. Keeley

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 resolution continues to raise awareness that the month of May is Melanoma and Skin Cancer Detection and Prevention Month in Delaware and celebrates new research predicting lower melanoma rates.

This Act is the second leg of a constitutional amendment that will limit the ability of the State to appropriate Transportation Trust Fund moneys to a purpose other than (1) capital expenditures on the public transportation system, including the road system, grants and allocations for investments in transportation, the transit system, and the support systems for public transportation; (2) payment of the interest and principal on all bonds issued before or after the effective date of this Act and secured by moneys in the Transportation Trust Fund; and (3) other transportation-related purposes, including operating expenses funding the Delaware Department of Transportation, to which moneys in the Transportation Trust Fund are authorized on the effective date of this Act. The first leg, Senate Bill No. 166 of the 148th General Assembly, was adopted by two-thirds of the members elected to the General Assembly and publicized in accordance with Article XVI, § 1 of the Delaware Constitution. This Act essentially creates a lock box on the Transportation Trust Fund that can only be opened by the agreement of three-fourths of all the members of each House through a bill separate from an annual budget act, bond and capital improvement act, or grants-in-aid act. Additionally, if moneys in the Transportation Trust Fund cease to be appropriated for a transportation-related purpose, the moneys may not again be appropriated to such purpose except by the agreement of three-fourths of all the members of each House through a bill separate from an annual budget act, bond and capital improvement act, or grants-in-aid act.

Recognizing that a criminal charge can have lasting collateral consequences for a juvenile on employment and education opportunities, this bill raises the age in which a juvenile’s information, such as their name and mug shot, may be released by the state. The bill also seeks to address issues related to the release of such information on publicly-maintained social media pages. This bill seeks to balance both the rights of juveniles and the public’s right to know by saying that the names and photos of juveniles who have been charged and/or found delinquent of Class A misdemeanors, and Title 11 felonies, may only be released when the offending juvenile is 16 or older. This legislation also adds clarifying language to prevent the inadvertent release of sensitive information online that could have lasting impacts on a juvenile long after they have been charged, and in some cases, acquitted, of a crime.

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.

Seeking to address the pervasive problems of littering and illegal dumping in Delaware, this concurrent resolution would create the Delaware Anti-Dumping and Anti-Littering Solutions Task Force. The task force would be charged with developing actionable strategies for curtailing littering and illegal dumping in The First State and delivering a report to the General Assembly and the governor as to how these policies could be implemented and financed. The task force would be required to report no later than April 1, 2018.

This bill mandates reporting to the Director of Investor Protection by a broker-dealer or investment adviser that has a reasonable belief that financial exploitation of an eligible adult has occurred or been attempted. It also enables broker-dealers and investment advisers to delay disbursement from an account of an eligible adult where financial exploitation is suspected. This also includes definitions of “eligible adult,” “financial exploitation” and “qualified individual” to be inserted into the Securities Act.

This Act improves the enforcement mechanisms related to Delaware’s campaign finance disclosure laws in four ways. First, this Act amends § 8040, Title 15 to require that the Superior Court may not grant a certificate of election to a successful candidate for office until the candidate has paid all fines assessed by the Commissioner of Elections (“Commissioner”) for the candidate’s wilful failure to file a required campaign finance report. And, this Act specifically requires the Commissioner to provide the Superior Court with the information necessary for the Court to perform its function. Second, this Act further amends § 8040, Title 15 to prohibit an individual from being a candidate in a future election until all previous campaign finance reports are filed and all previously assessed fines assessed by the Commissioner are paid. Third, this Act clarifies the timeframe in which the Commissioner must notify a candidate that a report is incomplete or tardy and decreases the time in which a candidate may appeal the Commissioner’s decision to issue a fine for a tardy or incomplete report. Fourth, this Act amends § 8044, Title 15 to require the Commissioner to publish, on the Department of Elections website, the name of any candidate who has (1) wilfully neglected to file a campaign finance report, (2) been assessed a fine by the Commissioner for wilfully neglecting to file a campaign finance report, or (3) been reported to the Office of the Attorney General by the Commissioner.