This Concurrent Resolution honors and recognizes the leadership and achievements of African Americans and urges the celebration of Black History Month.
Maddy summaryHCR 83 designates January 23, 2026, as "Maternal Health Awareness Day" in Delaware through a symbolic resolution. This resolution does not create new laws or policies but formally recognizes the day to highlight maternal health issues. It directly affects Delaware residents by encouraging community awareness and education efforts on maternal health during this designated observance. The resolution passed both the House (34-7) and Senate (20-1) in January 2026.
This House Concurrent Resolution recognizes the significant contributions of nurses as frontline healthcare workers, recognizes the importance of basic protections and rights for this profession, and resolves that the rights of nurses are upheld and promoted throughout the state.
This Act defines, for purposes of this section, “county authority” as the Chief Financial Officer of the Office of Finance, the Director of the Department of Finance of Kent County, and the Finance Director of Sussex County. This Act expressly authorizes the county authority to compel the production of testimony and documentary evidence whenever a county relies upon, or defends its reliance upon, the income approach or cost comparison approaches to assess the fair market value of real property. This Act permits the enforcement of subpoenas by order of the Superior Court and permits use of the court’s contempt powers. This Act equates a corporate or business entity’s non-compliance with an order enforcing a subpoena under this section to abuse or misuse of corporate powers sufficient to permit the Attorney General to commence proceedings to revoke a corporate charter pursuant to Title 8 of the Delaware Code.
This Concurrent Resolution provides for a Joint Session of the House of Representatives and the Senate to be convened for the purpose of hearing an address by the Honorable Matthew S. Meyer, Governor of the State of Delaware.
This Senate Concurrent Resolution honors and recognizes the leadership, achievements, and sacrifices of Dr. Martin Luther King, Jr. and urges all citizens of the First State to participate fittingly in the observance of Dr. Martin Luther King, Jr. Day on January 19, 2026.
Maddy summarySCR 125 is a ceremonial resolution designating January 9, 2026, as "Law Enforcement Appreciation Day" in Delaware. It formally recognizes and honors law enforcement officers across the state through a designated day of acknowledgment. This resolution does not create new laws or alter policies; it solely serves to express state-level appreciation. The measure passed unanimously in both legislative chambers on January 13, 2026.
This Act provides for forfeiture of the state’s contribution to a state, judicial, county, or municipal employee’s pension if that employee is convicted of a sexual offense against a child and the offense was in connection with or aided by the employee’s position. It further provides that if a state, judicial, county, or municipal employee is convicted of a sexual offense against a child and the Court finds the offense was committed in connection with or aided by the employee's position, the Court may assign portions of the employee’s pension to the victim of the crime for restitution.
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.
