Rep. Kerri Harris

This Act is a substitute for Senate Bill No. 2. This Act differs from Senate Bill No. 2 in that it incorporates technical corrections made to the Delaware Constitution by House Bill No. 10 (153rd General Assembly). Like Senate Bill No. 2, this Act is the first leg of a constitutional amendment to specifically authorize early, in-person voting for the general election, a primary election, and a special election filling a vacancy in the General Assembly. Specifically, this Act provides that early, in-person voting is to occur on 10 calendar days before the date of the general election, primary election, and special election, including the Saturday and Sunday immediately before the election. Amending the Delaware Constitution requires not only the passing of the changes in this Act, but also passage of the same changes after the next general election by the next General Assembly. This Act requires a greater than majority vote for passage because § 1 of Article XVI of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend the Delaware Constitution.

This Resolution pays tribute to the men and women of the Delaware National Guard for their service and sacrifices in support of defending our state and nation, and recognizes the outstanding advocacy provided by the National Guard Association of Delaware

This House Concurrent Resolution expresses gratitude to the men and women of the Civil Air Patrol for their outstanding service to the State of Delaware.

Maddy summaryThis bill designates March 29, 2026, as "National Vietnam War Veterans Day" within the State of Delaware. It directly affects state officials and the public by establishing an official commemorative date for honoring Vietnam War veterans. The resolution requires no new funding or administrative changes, serving only as a formal recognition of the date. This legislative action is symbolic and does not alter any existing laws or policies.

This Concurrent Resolution recognizes the month of March 2026 as “Developmental Disabilities Awareness Month” in the State of Delaware and highlights the importance of awareness, inclusion, advocacy, and equitable access to services and opportunities for individuals with developmental disabilities.

This House Concurrent Resolution designates the 21st day of the Month of March 2026 as “Rock Your Socks for World Down Syndrome Day” and celebrates the beauty and contributions that people with Down syndrome make in Delaware.

This Concurrent Resolution recognizes March 18, 2026, as “National Youth Heart Screening Day” in the State of Delaware and reaffirms our commitment to preventing sudden cardiac arrest through increased awareness, expanded heart screenings, education, and access to lifesaving tools and training.

This Resolution recognizes the pertinent work of social workers throughout Delaware and the entire country, encourages the creation and expansion of Social Work programs, and recognizes March 2026 as Social Work Month in the State of Delaware.

This Act is a substitute for and differs from Senate Bill No. 35 by making the following substantive changes from the original bill: 1. Establishes and provides additional clarity to the definition of “qualified farm structure” to include buildings such as poultry houses, barns, sheds, silos, commodity storage facilities, greenhouse and packing or cooling facilities. To qualify, these structures must be located on land devoted to agricultural, horticultural, or forest land, as already defined in this chapter. Notably, this definition excludes any dwelling units used as residences and any buildings that are used for commercial, industrial, or non-farm businesses. 2. Removes Sections 3 through 6 of Senate Bill No. 35 as unnecessary due to the new definition of “qualified farm structure.” 3. Includes the new definition of “qualified farm structure” to clarify that qualified farm structures are eligible for valuation within this chapter. 4. Establishes that qualified farm structures are to be valued using a cost approach method, with only 50% of the fair market value of these structures subject to tax. This reduced rate excludes any residential dwellings or structures used for commercial, industrial, or other non-farm business purposes. 5. Eliminates references to any proposed changes to § 8337 pertaining to the State Farmland Evaluation Advisory Committee that were originally considered in Senate Bill No. 35. This substitute also makes technical corrections to conform to the standards set by the Delaware Legislative Drafting Manual. Agriculture is currently the leading industry in Delaware but as housing and other development occurs less farmland becomes available. For farmers in general, but in particular the small and medium sized farm owners, the real estate taxes imposed on their farm structures impose a significant financial impact and adversely affects their ability to survive. At least eighteen other states have recognized this problem and have through legislation provided real estate tax relief for qualified farm structures.

Maddy summaryThis bill is a Senate Concurrent Resolution that formally recognizes and honors the contributions of Irish Americans to the American Revolution. It does not create new laws or change existing policies but serves as a symbolic gesture to acknowledge historical involvement. The resolution was introduced in the Senate, passed by a vote of 18 yes with 3 absent, and approved by the House by voice vote. As a commemorative measure, it does not have direct practical effects on individuals or organizations.