Sen. Bryan Townsend

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.

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 clarifies that the goal and function of the Lyme Disease Education Oversight Board includes Lyme Disease and other tick-related diseases. This Act supersedes the previous sunset provision that established the Board in House Bill 291 from the 148th General Assembly (80 Del. Laws c. 402 § 1) and extends the Board’s existence until 2032 unless otherwise provided by a subsequent act of the General Assembly.

This Senate Concurrent Resolution proclaims April 2023 as "Second Chance Month" in the State of Delaware.

This Senate Concurrent Resolution designates the week of April 9 to April 15, 2003 as "Social Equity Week" in Delaware and urges all citizens of Delaware to participate in activities and events that promote social equity.

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 bill updates the criteria for agriculture, horticulture, or forestry land use.

This Concurrent Resolution recognizes April 6, 2023, as Alpha Kappa Alpha Sorority, Incorporated or “AKA Day at the Capital” in Delaware.