Sen. Dave Wilson

This Act more effectively and efficiently clarifies the enforcement authority of the Department of Agriculture regarding livestock at large. The offenses will now be civil penalties rather than criminal fines, expenses for impoundment will be reimbursed by the violator, and other sources of media can be used to give public notice of impoundment or sale of any livestock at large. This Act is intended to penalize repeat offenders that knowingly let their livestock run at large.

This bill provides that civil violations or penalties under subchapters IV and V of Delaware’s Uniform Controlled Substances Act in Title 16 are included as offenses whereby a $15 penalty is assessed for the Fund to Combat Violent Crimes.

This Act sets the minimum educational courses for each grade. It does not set the curriculum for these courses or how they will be presented within the classrooms. The life skills program replaces the half credit currently listed as part of the 3 1/2 electives required for graduation, and is not an additional half credit added to the graduation requirements.

This Act inserts additional language to clarify that a qualified voter must be 18 years of age on or before the date of the election a vote is to be cast.

This bill phases out the school property tax credit for residents age 65 or older, by eliminating eligibility for those born after 1967 (currently age 50). The fifteen year provision allows time for residents to adjust their long range financial plans. This bill does not affect anyone currently eligible for the credit.

This Act would enhance the ability of the prescription monitoring program to make informed determinations as to prescribers who may be making extraordinary prescriptions of opiates or other controlled substances, and to refer such cases to law enforcement or professional licensing organizations for further review. The Act would also provide a more usable standard for provision of specified information to law enforcement agencies upon a showing of need.

In an effort to reduce overdose deaths relating to the growing epidemic of opioid addiction, this Act requires carriers to provide coverage for medically necessary inpatient treatment of alcohol and drug dependencies and prohibits carriers from imposing precertification, prior authorization, pre-admission screening, or referral requirements for the diagnosis and treatment, including in-patient treatment, of drug and alcohol dependencies. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

The denial by private and public health benefit administrators of adequate coverage for substance abuse treatment has been identified as a major source of failed treatment efforts by persons addicted to controlled substances. These denials have also been identified as a cause of the shortage of adequate treatment facilities in Delaware. This Act seeks to ensure that persons with private and public insurance coverage have the ability to insist that they receive the substance abuse coverage to which they are entitled by law and by their insurance plans. It does so by (1) allowing the Department of Justice to provide legal assistance where appropriate to persons seeking benefits from the state’s Medicaid program, traditional health plans, or from employer-funded health benefit plans (which are exempt from state regulation), (2) requiring the state’s Medicaid program and private insurance carriers to provide notice to persons who are denied substance abuse treatment of the possibility of legal assistance in challenging those claim denials, and (3) permitting the Department of Justice to use funds in its Consumer Protection Fund to offset the cost of providing medical and legal expertise to DOJ and the Department of Insurance for the purpose of assisting persons with controlled substance addictions who are seeking treatment. This Act contains a sunset provision so that the General Assembly can assess the impact of its provisions on private and public health care costs and effective treatment of substance abuse before making its provisions permanent.

This Act requires Senate confirmation of the 11 members of the SEU Oversight Board. This Act also makes a technical correction to conform existing law to the standards of the Delaware Legislative Drafting Manual.

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.