Section 1 of this Act modifies Delaware’s Earned Income Tax Credit (EITC) to allow recipients to choose the most beneficial credit to be applied against their Delaware Personal Income Taxes. Under this Act, recipients can choose between a non-refundable credit of up to 20% of the value of the corresponding federal EITC or a refundable EITC credit of up to 4.5% of the value of the corresponding federal EITC. Section 2 of this Act makes the change to Delaware’s EITC effective for the tax year in which the Secretary of Finance provides the Registrar of Regulations with notice that the personal income tax release of the Integrated Revenue Administration System is implemented. This delay in effective date is necessary to ensure that tax law changes can be properly and efficiently implemented in the Division of Revenue’s modernized Integrated Revenue Administration System, which is currently under development. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
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This bill increases the fines for littering.
This Act expands eligibility for Line-of-Duty disability benefits to paid firefighters who work for municipal fire departments and to fire service instructors and fire marshals who work for the State and for nonphysical disabilities. This Act also creates a presumption that a covered firefighter who is permanently disabled from heart disease, lung disease, cancer, or post-traumatic stress injury developed the disabling condition because of and in the course of performing official duties. This Act also provides a list of reasons may be used to rebut this presumption and requires fire companies to keep records of each firefighter's exposure to carcinogens. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Act fully exempts county property taxes and local school taxes for a disabled veteran with a 100% VA rated service-connected, permanent and total disability or for a disabled veteran who is receiving 100% disability compensation due to individual unemployability. The 100% rating and disability compensation is determined by the United States Department of Veterans Affairs. This Act sets forth the minimum requirements that a claimant in any county must meet in determining eligibility for the exemption. Each county may impose additional requirements as necessary for eligibility. The minimum requirements are as follows: (1) the disabled veteran must be legally domiciled in the State for a period of time established by the county; and (2) the property for which the exemption is sought must be solely owned by the disabled veteran (or jointly with spouse) and used as his or her primary place of residence.
This bill increases the minimum amount of property damage that triggers the mandatory reporting of a vehicular collision to police from $500 to $2,000. This bill also increases the minimum amount of property damage requiring police agencies to investigate from $1,000 to $2,000. This increase makes Delaware more consistent with other states and reflects the Legislature’s intention in 1997 to increase the amount annually by $100.
This Act requires public schools to begin their school year after Labor Day. There have been many economic impact reports done that show a positive impact from starting public schools after Labor Day. A report by the Virginia Hospitality and Travel Association estimates that $369 million would be lost if schools were not required to start after Labor Day. This includes $104 million in wages and $21 million in state and local taxes. Maryland is considering similar legislation. A study of Maryland found that pushing the start of school back would generate $74.3 million in economic activity and $7.7 million in new state and local tax revenue. This Act takes effect for the 2020/2021 school year.
This Act requires that a former foster parent of a child be considered a preferential placement option for a child when the child is placed for adoption less than 13 months after the end of the foster placement.
This Act makes children with disabilities who attend homeschools eligible to receive speech language pathology and audiology services in the same manner as students who attend private schools. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
The National League of Families POW/MIA flag, is "a symbol of our Nation's concern and commitment to resolving as fully as possible the fates of Americans still prisoners, missing, or unaccounted for in all U.S. wars" 36. U.S.C. 902. In 1989 the United States required the National League of Families POW/MIA flag be flown on Armed Forces Day, Memorial Day, Flag Day, Independence Day, National POW/MIA Recognition Day, and Veterans Day. In 2012, Delaware required the National POW/MIA flag to be flown on National POW/MIA Recognition Day. This bill expands the dates on which the flag shall be flown, consistent with federal law and Delawareans' commitment to our veterans.
This act names the Delaware portion of U.S. Route 301 between Route 1 and the Delaware Maryland State line as First Responders Memorial Highway.