Under this Act, a premium cigar means any roll for smoking that is all of the following: 1. Made entirely of tobacco, including the wrapper, binder, and filler. 2. Hand rolled. 3. Contains no filter, tip, or any mouthpiece consisting of material other than tobacco, or any additional flavoring. This Act lowers the tax rate for premium cigars from 30% to 20% of the wholesale price so that Delaware's tax rate is consistent with the tax rates for premium cigars in surrounding states. The tax rate in Maryland is 15% and there is no tax on premium cigars in Pennsylvania. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
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This Act alters the State realty transfer tax credit offered to first-time home buyers. Currently, there is a 0.50% reduction in the State realty transfer tax for first-time home buyers for the first $400,000 of value of the property. This Act completely exempts the first $250,000 of value of property purchased by a first-time home buyer from their portion of the State realty transfer tax and removes the first-time homebuyer tax credit for property valued at $1,000,000 or more. Between $250,000 and $1,000,000, this Act establishes the realty transfer tax applicable to a first-time homebuyer as follows: (1) For property valued from $250,001 through $300,000, the realty transfer tax is reduced to 0.25%. (2) For property valued from $300,001 through $350,000, the realty transfer tax is reduced to 0.50%. (3) For property valued from $350,001 through $400,000, the realty transfer tax is reduced to 0.75%. (4) For property valued from $400,001 through $999,999, the realty transfer tax is reduced by an amount equal to 0.50% multiplied by $400,000. This provides property valued from $400,001 through $999,999 the current realty transfer tax credit offered to first-time home buyers. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Act prohibits the Department of Natural Resources and Environmental Control from promulgating rules and regulations restricting the sale of fuel-powered cars, trucks, and SUVs in Delaware. This Act does not change the emission standards fuel-powered vehicles must currently meet. The provisions of this bill would be retroactive to March 1, 2023.
This bill allows the fleet inspection program to be applicable to a fleet of 10 or more vehicles (instead of 15) and counts trailers requiring inspection to count as fleet vehicles. Additionally, an inspection may be performed at any qualified inspection and repair facility authorized by the Secretary of Transportation instead of being limited to such facilities at the fleet headquarters.
This Concurrent Resolution recognizes Christian Holy Week and Passover in the State of Delaware.
This Resolution recognizes April 11-17 2023, as "Black Maternal Health Awareness Week" in Delaware.
This Concurrent Resolution recognizes April 6, 2023, as Alpha Kappa Alpha Sorority, Incorporated or “AKA Day at the Capital” in Delaware.
This resolution designates April 6, 2023, as "National Tartan Day" and commemorates the outstanding achievements and contributions made by Scottish-Americans to the United States. When the United States was first formed and the thirteen states selected their first governors, nine were of Scottish ancestry. All the members of the first American cabinet had Scottish ancestry. Delaware's first governor, John McKinly,was born in Northern Ireland of Scottish descent. Americans of Scottish descent have played a vibrant an influential role in the development of this country. However, not until 1997 was this influence recognized by a single-year U.S. Senate Resolution that appeared in the Congressional Record of April 7, 1997. In 1998 National Tartan Day was officially recognized on a permanent basis when the U.S. Senate passed Senate Resolution 155 recognizing April 6th as National Tartan Day. This was followed by companion bill House Resolution 41, which was passed by the U.S. House of Representatives on March 9, 2005. President George W. Bush signed a Presidential Proclamation on April 4, 2008 making April 6 National Tartan Day. In April of 2008, then Governor Minner issued a statement celebrating the accomplishments of Scots-Irish Americans in the First State as part of a Scots/Scots-Irish Heritage Month. April 6 commemorates the signing of the Declaration of Arbroath in 1320, which asserted Scotland's sovereignty over English territorial claims, and which was a significant influence on the American Declaration of Independence. Canada has been celebrating "National Tartan Day" since 1993. The idea and motivation for creating a similar American holiday was provided by the Scottish Coalition, a group of national Scottish-American cultural organizations.
This resolution recognizes April 2 through 8, 2023, as “Week of the Young Child” in Delaware.
This Concurrent Resolution recognizes the Delaware Municipal Electric Corporation and community-owned, not-for-profit electric utilities throughout Delaware for their dedication to serving their communities with energy saving programs and carbon reduction projects. This Resolution also celebrates DEMEC’s upcoming 44th anniversary and over 100 years of reliable and safe electric service from Delaware’s local public power utilities by proclaiming April 5, 2023, as DEMEC Day.