This Act will allow Delaware residents two new deductions from personal income tax. The first is a deduction from taxable income of up to $1,000 for contributions to an account in a Delaware-sponsored qualified tuition program, as that term is defined under 26 U.S.C. § 529 (a “529” College Savings Plan). The second is a deduction from taxable income of up to $5,000 for contributions to an account in a Delaware-sponsored ABLE program, as that term is defined under 26 U.S.C. § 529A (a “529A” Savings Account - a special account for meeting the needs of certain individuals with disabilities). The 529 and 529A deduction is only applicable to the Delaware-sponsored plan. A transfer or rollover from another account authorized under 26 U.S.C. §§ 529 and 529A or for a change in beneficiary of any such account does not qualify for the deduction. This Act takes effect on the date the Secretary of Finance provides written notice to the Registrar of Regulations that the Division of Revenue has implemented the personal income tax release of the Internal Revenue Administration System.
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This concurrent resolution proclaims Friday, October 28, 2022 as “National First Responders Day” in the State of Delaware.
This resolution designates October 17-23, 2022 as "Free Speech Week" in the State of Delaware
This concurrent resolution proclaims the month of October 2022 as “Depression Awareness Month” in the State of Delaware.
This Senate Concurrent Resolution extends the congratulations and best wishes of the members of the Delaware General Assembly to the students, staff, and directors of the Elizabeth W. Murphey School in recognition of the 100th Anniversary of the founding of the school in October 1922.
This concurrent resolution proclaims Thursday, October 6, 2022, as “National Coaches Day” in the State of Delaware.
This Act establishes the Office of Legislative Ethics for the General Assembly. The establishment of an Office of Legislative Ethics is necessary to ensure that potential violations of Delaware’s laws or allegations of conflict of interest by the members of the General Assembly are fully investigated. The Board of the Office of Legislative Ethics will be made up of five respected members of the community with expertise in law and legislative ethics who will volunteer to serve. The Office of Legislative Ethics will be headed by an Executive Director who will also serve as the lead investigator. Any member of the public will be able to file a complaint or request the Office of Legislative Ethics to commence an investigation and can do so anonymously. The Act provides for the specific procedures to be followed once the Office of Legislative Ethics receives a complaint or request for investigation. The Act further provides for certain reporting to the General Assembly on a quarterly basis. The Act also adds the Office of Legislative Ethics to Delaware’s whistleblower statute, ensuring that public employees who make a complaint to the Office of Legislative Ethics are afforded the same protections as employees reporting suspected violations to other reporting bodies. Finally, the Act removes the Office of Legislative Ethics and the Office of Legislative Ethics Board from the meaning of “public body” within Delaware’s Freedom of Information Act.
Currently, Delaware law permits the display of a flag of the United States of America on a flagpole attached to a residential structure. The law also permits display on a flagpole on the premises, but only if the flagpole was installed prior to the termination of developer control. This bill would remove that restriction, such that an individual would be permitted to display a flag of the United States of America on a flagpole even if the flagpole was installed after termination of developer control and regardless of other community association restrictions, deed restrictions, or other restrictions to the contrary.
This Act imposes an increased penalty for certain already illegal activity involving animal fighting by increasing the classification of felony for individuals engaging in the organization of animal fights or are directly involved in the act of carrying out or causing animal fighting by reclassifying this activity as a Class D felony.
This Act is the first leg of a Constitutional Amendment reflecting the recommendations of the Advisory Panel to the Delaware Economic and Financial Advisory Council (DEFAC) on Potential Fiscal Controls and Budget Smoothing Mechanisms established as per House Joint Resolution 8 of the 149th General Assembly (Panel). This Act would build upon the State’s existing appropriation limit methodology by moving the Budget Reserve Account into a newly defined Budget Stabilization Fund, defining rules for deposits to and withdrawals from said Budget Stabilization Fund, and adding a check of the appropriation limit against an index comprised of relevant indicators of growth of the State’s economy. The Panel further recommended that any final adoption of the structural budget reforms included in this Act be accompanied by statutory enactment of structural reforms to the Personal Income Tax by broadening the tax base as initially recommended by the DEFAC Advisory Council of Revenues report dated May 2015 and further detailed in the Panel’s report dated June 1, 2018.