Sen. Harris B. McDowell

This Act requires that any student over the age of 16 who wishes to leave school prior to graduation must obtain the written consent of the parent or guardian, and attend an exit interview where information is supplied regarding the likelihood of diminished earning potential and the increased likelihood of unemployment associated with dropping out. The school is also directed to explore whether there are support services, interventions or programs that might assist the student in remaining enrolled. The intent is to lower the dropout rate and encourage students to complete high school.

Section 1 of this Act provides that the statute of limitations period for a substantial underpayment of a license fee or gross receipts tax will commence at the end of the period for which the license is issued, in order to parallel the normal limitations period for the assessment of an underpayment of this type of tax. Section 2 of this Act provides that notice of a judgment must have been provided to the taxpayer not later than the date of the notice given prior to the revocation of a professional license resulting from non-payment of taxes. Section 3 of this Act conforms Delaware’s deadlines for filing certain information returns to those established in the Internal Revenue Code. In an effort to combat identity theft and taxpayer fraud, federal filing dates were recently changed. For example, starting in 2017 the federal deadline for an employer to file aggregated W-2 data with the IRS will be January 31, which is the same date on which W-2s are distributed to individual taxpayers. Prior to this change, the IRS did not receive W-2 data until March 1 meaning that there has been a one-month window in which it could not readily confirm the authenticity of W-2s filed with taxpayers’ returns. Like other states and the IRS, Delaware has had to devote considerable resources to combating fraud and identity theft. By conforming to the new federal standard, Delaware will have data on hand that will help identify and isolate fraudulent filings. As the State’s employers will already be required to comply with the new federal deadlines, conforming Delaware’s filing dates will result in no additional administrative burden. Sections 4 and 5 of this Act adjust Delaware’s deadlines for filing income tax returns for pass-through entities (partnerships and S corporations) and corporations to be consistent with the new deadlines set forth in the Internal Revenue Code. For tax years beginning after December 31, 2015, the federal deadline for pass-through entities taxed as partnerships and as S corporations to file returns will be March 15 or the 15th day of the third month following the end of the pass-through entity’s fiscal year, while the federal deadline for a C corporation to file an income tax return will be April 15, or the 15th day of the fourth month after the end of the C corporation’s fiscal year. As the State’s business entities will already be required to comply with the new federal deadlines, conforming Delaware’s filing dates will result in no additional administrative burden. Finally, this Act deletes a provision of the Code that was effective only for tax returns due in 1958 and 1959.

This bill fixes a drafting error in Senate Bill 198 of the 148th General Assembly that inadvertently made it harder for juveniles to get mandatory expungements by adding the term ‘violent misdemeanor’ as an excepting factor that would prevent a youth from receiving an expungement. Previously, violent misdemeanors were never included in the state’s statute regarding mandatory expungements. The bill also strikes the definition of violent misdemeanor, which is no longer applicable to the state’s juvenile expungement statute.The phrase “sex offense” was added after the word “felony” for clarity and to mirror the definition in § 1016. No substantive change is made by this clarification.

This resolution recognizes the month of May as "Poppy Month" in the State of Delaware.

This Act increases the age requirement for compulsory school attendance in Delaware from 16 to 18 years of age. The age increase is phased in over a two-year period; accordingly, there is a one-year interim period where the compulsory school attendance age requirement will be 17 years old. The Act further provides that a child may be exempt from the age requirement for compulsory school attendance if the child has received a high school diploma or a certificate of performance or obtains permission to withdraw from school from the superintendent of the district in which the child is enrolled or from the president of the board of the charter school in which the child is enrolled. To obtain a waiver from the date of enactment of this Act until August 31, 2018, a child must be at least 16 years old. To obtain a waiver on or after September 1, 2018, a child must be at least 17 years old. The Act preserves the exemption under which a child may be excused from compulsory attendance upon request of the child's parent or legal guardian coupled with supporting written documentation from a qualified health professional.

This bill changes the number of live music events required for an entity to be a qualified “concert hall” for purposes of alcohol licensing. Previously a concert hall was required to hold at least 250 live music events per year and be open at least 5 days per week. Pursuant to this change, the 5-day requirement is eliminated and the venue must hold 250 live music events per two-year period.

This bill authorizes the use of “prize-linked” savings accounts in the State of Delaware. These accounts have been used in a number of countries and several U.S. states to promote savings, especially among persons with low-income and first-time savers. A deposit into the program makes the entrant eligible for a prize. The principal in the account remains untouched. The first large-scale program of this nature in the U.S. was launched in Michigan about 6 years ago, and the program has subsequently expanded to Nebraska, North Carolina and Washington. At the end of 2014, federal legislation was passed allowing federally charted banks and credit unions to offer this type of savings account in any state that does not prohibit it. This bill explicitly authorizes such programs in Delaware and clarifies that such programs do not constitute prohibited gambling or lottery practices.

This Act creates the Complete Your Degree Grant Program. Under this program, state funds may be provided to help eligible students who have completed at least 30 credit hours return to school and complete an associate degree.

This legislation promotes transparency and integrity at the highest levels of our democracy, by requiring that all candidates for President and Vice President of the United States file copies of their federal tax returns with the Delaware Department of Elections as a prerequisite for appearing on the ballot in the general election in Delaware.

This bill provides for research or transplantation of organs and other anatomical gifts as authorized under federal law among donors who have tested positive for exposure to HIV and intended recipients who have also tested positive for exposure to HIV. Delaware is currently the only state that has laws prohibiting the use of HIV positive organs for HIV positive recipients entirely, including the use of organs as part of a research protocol.