This concurrent resolution remembers and recognizes the life and service of former Delaware Governor Ruth Ann Minner.
This Concurrent Resolution recognizes January 9, 2022, as "Law Enforcement Appreciation Day" in Delaware.
This Act requires personal income tax brackets to be annually adjusted for cost-of-living increases. This will prevent tax increases due to "bracket creep" caused by cost-of-living raises given to workers. This Act will be effective for tax years beginning after December 31, 2022.
This Act allows counties to use Realty Transfer Tax funds to pay expenses related to assessments and reassessments of real property and associated improvements. Further, it permits New Castle County to expand potential referees of tax assessment appeals beyond members of the Bar of the State of Delaware.
This Act creates the Disabled Veterans Property Tax Relief and Education Fund. Pursuant to this legislation, school districts are authorized to create a credit against school taxes for up to the full amount of school tax liability for property owned by a veteran with a 100% disability rating who is domiciled in this state. The full amount of such credit will be reimbursed by a transfer from the State’s General Fund to the County Receiver for distribution to such school districts. It has a delayed effective date to allow for implementation of the program.
This Act makes students who attend homeschools eligible for the same services for children with disabilities as students who attend private schools in a manner that allows federal funds to pay for the services. This Act is the result of discussions regarding Senate Bill No. 19, which would make homeschool students eligible for speech therapy services, and accomplishes the goal of Senate Bill No. 19 because through meaningful consultation, speech therapy services are often included in the services provided to students who attend private schools. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Act enhances 2 existing agricultural horse racing programs, the Delaware Standardbred Breeder's Program and the Delaware Certified Thoroughbred program, by providing additional funding. Under this Act, horsemen provide half of the additional funds from purse money and the State provides half of the additional funds with matching funds.
This Act allows retail dealers in Sussex County to sell gasoline that does not contain ethanol if the gasoline is being used in watercraft. Sussex County comfortably meets the National Ambient Air Quality Standard for ground level ozone and removing ethanol from marine fuel will have no significant impact on ambient ozone levels. The State of Maryland now allows the sale of non-ethanol gasoline in certain counties that are adjacent to Sussex County. Delaware currently suffers a competitive business disadvantage by not being allowed to sell non-ethanol fuel for vessels.
This Act decreases by 1% the rate of realty transfer tax to be received by the State, thereby returning to the rate that was applicable prior to August 1, 2017.
This Act's purpose is to spur economic growth in Delaware and create new jobs by giving a portion of the State's revenue surplus back to the taxpayers. Specifically, this Act cuts (i) all personal income tax brackets by 10%, (ii) the corporate tax rate from 8.7% to 6.1%, and (iii) the gross receipts tax by 50% each.
