This Senate Concurrent Resolution honors and recognizes the leadership, achievements, and sacrifices of Dr. Martin Luther King, Jr. and urges all citizens of the First State to participate fittingly in the observance of Dr. Martin Luther King, Jr. Day on January 19, 2026.
This resolution affirms that members of the General Assembly are committed to civility in public discourse and that they will lead by example to actively cultivate a political culture in Delaware where collaboration, respect, and productive discourse can thrive.
This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA. For corporations taxed as separate entities, commonly called “C corporations,” this Act does the following: (1) Continues expensing provisions for domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, under the provisions in place before the OBBBA. (2) Decouples from the OBBBA provision for full expensing of certain business property acquired and placed in service after January 19, 2025. (3) Decouples from the special depreciation allowance for qualified production property. For individuals with business income such as an S corporation or a partnership, the following changes are made to Delaware’s personal income tax code, beginning January 1, 2026: (1) Decoupling from the OBBBA allowance for full expensing for certain business property acquired and placed in service after December 31, 2025. (2) Decoupling from the special depreciation allowance for qualified production property acquired and placed in service after December 31, 2025.
An extension of the deadline for payment of property tax bills in New Castle County for the 2025-2026 tax year established under Chapter 135 of Volume 85 of the Laws of Delaware (House Bill No. 242, as amended by House Amendment 1, of the 153rd General Assembly) is required because property tax invoices could not be timely delivered due to subsequent, unforeseen expedited litigation before the Court of Chancery (Newark Property Association, et al. v. State of Delaware, et al., C.A. No. 2025-1031-LWW). The current deadline is November 30, 2025, however this Act changes the deadline to December 31, 2025, to ensure that taxpayers have a commercially reasonable period to review and pay property tax invoices and to help prevent the inequitable imposition of statutorily-mandated penalties and interest.
This House Substitute for House Resolution No. 19, like the original, changes the Rules of the House of Representatives of the 153rd Assembly by permitting remote attendance and participation by members at a special session, so long as a quorum of the House is physically present in Dover. Authorization of the Speaker of the House is required for remote participation. The definition of “special session” in this substitute differs in that for purposes of remote participation by a member, it is only allowed “during any portion of the calendar year that does not fall between the second Tuesday in January and the first day of July.” The original House Resolution would have included a special session after 5:00 p.m. on June 30 as well. The definition of “special session” includes a convening of the General Assembly under § 16 of Article III of the Delaware Constitution. This substitute also differs from the original in that if the Speaker denies a request to participate remotely, the Speaker must include the reason for the denial in the Speaker’s written response. It also requires that a member participating remotely must appear on camera when voting or responding to an attendance roll call.
The Delaware State Inspire Scholarship Program (Inspire scholarship) pays undergraduate tuition for 8 semesters at Delaware State University (DSU). Some students complete their undergraduate degrees in less than 8 semesters because they take heavier than average course loads each semester or because they earned college credits during high school. This Act aims to reward students for their hard work and provide additional access and opportunity for them to continue their higher education by allowing students to use the Inspire scholarship program towards additional levels of higher education if the student obtains their undergraduate degree before using all 8 semesters of eligibility. Specifically, this Act extends eligibility for Inspire scholarships as follows: 1. Under current law, most students may use Inspire grant money for up to 8 continuous semesters towards a bachelor's degree at DSU. This Act allows students who complete a bachelor's degree in less than 8 continuous semesters to use the remaining Inspire grant money towards a graduate degree program at DSU. 2. The Inspire scholarship program provides additional time for individuals who lived in foster care to complete an undergraduate degree. This Act makes corresponding changes to the eligibility for these individuals so that they also can use remaining Inspire grant money towards a graduate degree at DSU if they complete their undergraduate degree before exhausting the time available to do so. In addition, this Act modifies 2 requirements for eligibility for the Inspire scholarship program for students using the scholarship for a graduate degree program so that students may be enrolled on a part-time basis and are not required to maintain continuous enrollment. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Act requires the Division of Public Health (“Division”) to create a website where Delaware residents can find out the level of PFAS, also known as “forever chemicals,” in their public drinking water systems. This Act also requires the Division to notify public water utilities if the PFAS in their water exceeds certain limits, known as maximum containment levels, or MCLs. Water companies receiving this notice from the Division must then notify their customers that the PFAS levels in their water exceed the MCLs. There is a growing body of evidence suggesting that PFAS, which are a class of chemicals that do not break down naturally, are linked to certain cancers, liver problems, thyroid issues, low birth weights and birth defects, decreased immunity, and other serious health issues. Children may be particularly susceptible to negative health outcomes from PFAS exposure, with some research linking high PFAS levels in children to developmental problems and reduced effectiveness of vaccines. Although Delaware is currently working toward making PFAS information available to consumers as required by the U.S. Environmental Protection Agency, the federal rule that requires water systems to report on PFAS does not require them to do so until 2027, and water systems will not face consequences for exceeding MCLs until 2029. By providing everyone who uses public drinking water systems with the ability to determine the level of PFAS in their water prior to 2027, and to be notified when levels exceed MCLs, this Act empowers Delaware residents to advocate for safer water. This Act takes effect 90 days after its enactment into law.
With 60% of U.S. households living paycheck to paycheck, 40% of Americans having less than $300 in savings, 33% of Americans having saved nothing for retirement, 95% of Americans having not saved enough for retirement, and 87% of American teens admitting not understanding their finances, financial literacy education in Delaware high schools is needed. This Act, which may be cited as “The Equity and Inclusion in Financial Literacy for All High School Students in Delaware Act”, requires high schools to provide, at a minimum, a 1/2 credit on financial literacy. And, beginning with students entering grade 9 in the 2026 through 2027 school year, successful completion of the credit will be required to obtain a high school diploma. This Act requires the credit to include instruction which meets the financial literacy standards for high school students adopted by the Department of Education. This substitute corrects a reference from "course" to "credit" in the synopsis.
This Act establishes the following principles in regards to public library material: (1) Library material is provided for the interest, information, and enlightenment of all persons the library serves; (2) Library material should not be excluded, removed, or prohibited from a catalogue because of the origin, background, or views of a persons who created the material; (3) Material should not be excluded, removed, or prohibited from a library because of partisan, ideological, or religious disapproval. This Act requires that public libraries adopt a library collection development policy consistent with the foregoing principles. The written policy must include the policy and procedure that libraries will follow when receiving and reviewing objections to library material. It further requires that all library material that is under review due to an objection must remain available for use by library patrons until the review process is concluded. It also prohibits the governing body of a library from suspending, disciplining, or otherwise retaliating against an employee of a library that acts in accordance with the State principles and media content policy. This Act also creates similar requirements for school libraries and requires that public schools create policies and procedures for reviewing objections to school library material that conform to the established collection development policy for school libraries. Within these policies and procedures, school libraries must include: (1) a uniform process to submit an objection to material in a school library; (2) a requirement that material under review due to an objection remain available for use by students and school personnel until the review process is concluded; and (3) a reasonable timeline to conduct and conclude the review process. An appeal of a decision determining whether school library material may remain in the school library may be made to the board of the local education agency. A final appeal from the decision of the board of the local education agency may be made to a School Library Review Committee, which is made up of the following individuals or the individual’s designee: (1) The President of the School Chiefs’ Association. (2) The State Librarian. (3) The Secretary of the Department of Education. (4) The President of the Delaware State Education Association. (5) The President of the Association of School Administrators. (6) The President of the Delaware Association of School Librarians. (7) The President of the Delaware Library Association.
This Act increases the maximum amount of fees that the State Fire Marshal's Office can charge as follows: 1. The maximum fee for a license to service portable unit fire suppression applicance is changed from $50 to $100. 2. The maximum fee for all other permits, licenses, and certifications as required in the State Fire Prevention Regulations is changed from $25 to $100. These changes are being made to reflect the increasing cost of providing these services since the maximum fees were last set several decades ago. This Act requires a greater than majority vote for passage because § 10 of Article VIII of the Delaware Constitution requires the affirmative vote of three-fifths of the members elected to each house of the General Assembly to increase the effective rate of any tax levied or license fee imposed.
