Rep. Josue Ortega

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.

An extension of the deadline for payment of property tax bills in New Castle County for the 2025-2026 tax year established under Chapter 135 of Volume 85 of the Laws of Delaware (House Bill No. 242, as amended by House Amendment 1, of the 153rd General Assembly) is required because property tax invoices could not be timely delivered due to subsequent, unforeseen expedited litigation before the Court of Chancery (Newark Property Association, et al. v. State of Delaware, et al., C.A. No. 2025-1031-LWW). The current deadline is November 30, 2025, however this Act changes the deadline to December 31, 2025, to ensure that taxpayers have a commercially reasonable period to review and pay property tax invoices and to help prevent the inequitable imposition of statutorily-mandated penalties and interest.

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.

The Delaware State Inspire Scholarship Program (Inspire scholarship) pays undergraduate tuition for 8 semesters at Delaware State University (DSU). Some students complete their undergraduate degrees in less than 8 semesters because they take heavier than average course loads each semester or because they earned college credits during high school. This Act aims to reward students for their hard work and provide additional access and opportunity for them to continue their higher education by allowing students to use the Inspire scholarship program towards additional levels of higher education if the student obtains their undergraduate degree before using all 8 semesters of eligibility. Specifically, this Act extends eligibility for Inspire scholarships as follows: 1. Under current law, most students may use Inspire grant money for up to 8 continuous semesters towards a bachelor's degree at DSU. This Act allows students who complete a bachelor's degree in less than 8 continuous semesters to use the remaining Inspire grant money towards a graduate degree program at DSU. 2. The Inspire scholarship program provides additional time for individuals who lived in foster care to complete an undergraduate degree. This Act makes corresponding changes to the eligibility for these individuals so that they also can use remaining Inspire grant money towards a graduate degree at DSU if they complete their undergraduate degree before exhausting the time available to do so. In addition, this Act modifies 2 requirements for eligibility for the Inspire scholarship program for students using the scholarship for a graduate degree program so that students may be enrolled on a part-time basis and are not required to maintain continuous enrollment. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

With 60% of U.S. households living paycheck to paycheck, 40% of Americans having less than $300 in savings, 33% of Americans having saved nothing for retirement, 95% of Americans having not saved enough for retirement, and 87% of American teens admitting not understanding their finances, financial literacy education in Delaware high schools is needed. This Act, which may be cited as “The Equity and Inclusion in Financial Literacy for All High School Students in Delaware Act”, requires high schools to provide, at a minimum, a 1/2 credit on financial literacy. And, beginning with students entering grade 9 in the 2026 through 2027 school year, successful completion of the credit will be required to obtain a high school diploma. This Act requires the credit to include instruction which meets the financial literacy standards for high school students adopted by the Department of Education. This substitute corrects a reference from "course" to "credit" in the synopsis.

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 requires that $7,000 be paid for the funeral expenses of a deceased member of a volunteer fire company, volunteer fire company ladies auxiliary, or volunteer ambulance and rescue. Consistent with a legal interpretation of the existing law by state agencies, Section 1 of this Act continues to enable the payment of funeral expenses for the funeral of a deceased member of a volunteer fire company, volunteer fire company ladies auxiliary, or volunteer ambulance and rescue company even if the member was also a state employee entitled to burial benefits under § 8331 of Title 11, § 8395 of Title 11, § 8846 of Title 11, or § 5316 of Title 29. However, Section 1 of this Act makes changes to existing law to make this legal interpretation clear and to specifically identify the state employee burial benefits to which this provision applies. Section 2 of this Act delays the effect of this Act until October 1, 2025, to provide time to implement this Act after the enactment of the fiscal year 2026 appropriations act containing the funding for this Act. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.