Rep. Danny Short

This Act lowers the tax rate for premium cigars from 30% to 15% 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. 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 takes effect on October 1 following its enactment into law. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

Currently, there is ambiguity whether a person who is 14 or 15 years of age can be employed by restaurants, hotels, or dining facilities that serve alcoholic liquors. This bill removes that ambiguity and makes it clear that persons 14 and 15 years of age can be employed in such places where alcoholic liquors are served, but cannot be involved in the sale or service of alcoholic liquor.

The Act, which shall be known as the 2022 Delaware Relief Rebate Program, creates a “relief rebate” which is a one-time direct payment of $300 per Delaware resident taxpayer. This relief is intended to help Delawareans grappling with significant inflation at the grocery store and gas pump. Payment of the $300 will be made by the Delaware Department of Finance to resident individual income taxpayers who filed a 2020 personal income tax return. This payment will be made to each taxpayer, including those who jointly filed. No action on the part of a taxpayer is required to receive the $300. In order to quickly provide this payment to Delaware taxpayers, provisions pertaining to tax intercepts by other government entities and Delaware State agencies shall not apply. The amount received by individual taxpayers will not be subject to Delaware income taxes. Any written protest for the disallowance of the payment of the $300 relief rebate under this Act shall be processed consistently with existing provisions in Title 30. Records of the Department with respect to the provisions of this Act are subject to existing protections from disclosure under Delaware laws. A timely filed tax return includes extensions. This Act also temporarily suspends the limitation on refunds of taxes under Title 29 of the Code until DEFAC refund estimates include the 2022 Delaware Relief Rebate Program. Costs associated with the administration and issuance of payments under this Act will be funded by delinquent tax revenue authorized to be retained by the Department of Finance in the annual budget act. Finally, this Act requires the Department of Finance to establish a process to provide the relief rebate to resident adults who did not file a 2020 state income tax return by identifying adult residents through existing databases held by other state agencies, such as the Division of Motor Vehicles. The Department of Finance will then work with the Department of Technology and Information to implement a process by which eligible residents who have not been identified by other means can apply for and receive the relief rebate, subject to verification of their identity and eligibility.

This Act prescribes specific fines for violating § 4134 of Title 21. Previously, a violation of § 4134 would have been subject to the penalties outlined in § 4205 of Title 21. The amount of the penalties in § 4205 are as follows: for a first offense, a fine of not less than $25 nor more than $75. For each subsequent like offense, a fine of not less than $57.50 nor more than $95. Section 4205 is a general penalty provision that establishes penalties for violations of Chapter 41 of Title 21 or Chapter 42 of Title 21 in the event that the penalties are not otherwise prescribed. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

This Resolution recognizes April 2022 as "Child Abuse Prevention Month" in the State of Delaware.

This Concurrent Resolution recognizes March 29, 2022 as "National Vietnam War Veterans Day" in Delaware.

This resolution recognizes April 2 through 8, 2022 as “Week of the Young Child” in Delaware.

A disability pension for Delaware State Police officer and County and Municipal police officers and firefighters is only for those first responders who suffer injuries on the job such as being shot or assaulted while effecting an arrest or getting burned while putting out a fire. Many who suffer these injuries while doing their job protecting the citizens of this State are unable to return to their jobs as police officers or firefighters. Under the current law, these officers and firefighters who receive a disability pension and have not reached normal retirement date must report total earnings from any gainful employment or business each year. If the officer or firefighter receives earnings over the current base pay of the officer’s or firefighter’s rank at the time of the disability, such excess must be deducted from the disability pension. However, such provision does not apply to officers and firefighters who have reached normal retirement date. This bill treats officers and firefighters who have not reached normal retirement date the same as those who have by removing the provision that requires a deduction in disability benefits if the officer or firefighter earns more than what the officer’s or firefighter’s base pay was at the time of disability.

This Act requires that each school district and charter school serving high school students administer in grade 10 and again in grade 12 an assessment of United States history, government, and civics that includes all of the following: (1) The nature, purpose, principles, and structures of United States constitutional republic. (2) The principles, operations, and documents of the United States government. (3) The rights and responsibilities of citizenship. This Act requires that school districts and charter schools report information regarding the implementation of this Act to the Department of Education (“Department”) and that the Department report that information to the Governor and members of the General Assembly and post the report on the Department’s website. The implementation of this Act is delayed until the 2023 through 2024 school year to give school districts and charter schools time to select or develop the required assessment of civic knowledge.

This Act seeks to establish the Office of State Inspector General in Delaware. The governor would nominate a candidate to serve as inspector general, with the Senate needing to confirm the nomination. The term of office for the post would be five years. The inspector general created under this act would be charged with investigating complaints of waste, fraud, abuse or corruption regarding state employees or state executive branch agencies. State agencies would be required to cooperate with any investigation conducted by the office of inspector general, including full access to the personnel, records, and the premises under agency control. The inspector general would have subpoena powers and would employ police officers for the purpose of conducting potential criminal investigations. The office of inspector general would be mandated to share general audit and investigation reports with the public, excluding only that information needed to comply with Delaware confidentiality laws or which might compromise an ongoing criminal investigation. Audits, investigations, inspections and reviews conducted by the office of inspector general would be subject to independent quality assurance reviews every three years, with the results shared with the public. This Act would become effective 180 days after it is enacted and upon appropriate funding being budgeted for the office’s operations.