This Act lowers the tax rate for premium cigars from 30% to 15% 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. 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 takes effect on October 1 following its enactment into law. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
Sponsored bills
This resolution recognizes the Easterseals/CAI Volleyball Challenge occurring May 14 at William Penn High School, an event that raises funds for an organization providing services and support to Delawareans with disabilities and senior citizens and their families.
This Concurrent Resolution designates April 26th, 2022 as “Kalmar Nyckel, Tall Ship Day” in Delaware.
This resolution recognizes April 11-17, 2022 as "Black Maternal Health Awareness Week" in Delaware.
This Concurrent Resolution recognizes March 29, 2022 as "National Vietnam War Veterans Day" in Delaware.
This Senate Concurrent Resolution honors the Meals on Wheels program for providing invaluable and irreplaceable service to our aging population. Additionally, the Modern Maturity Center in Kent County is the program's backbone, delivering nutritious meals to seniors and individuals with disabilities at significant risk of hunger and isolation.
This Senate Concurrent Resolution supports the Department of Education's review of the requirements for educator certification and efforts to strengthen these requirements to include demonstrated knowledge of the essential components of evidence-based reading instruction, known as the "science of reading".
A disability pension for Delaware State Police officer and County and Municipal police officers and firefighters is only for those first responders who suffer injuries on the job such as being shot or assaulted while effecting an arrest or getting burned while putting out a fire. Many who suffer these injuries while doing their job protecting the citizens of this State are unable to return to their jobs as police officers or firefighters. Under the current law, these officers and firefighters who receive a disability pension and have not reached normal retirement date must report total earnings from any gainful employment or business each year. If the officer or firefighter receives earnings over the current base pay of the officer’s or firefighter’s rank at the time of the disability, such excess must be deducted from the disability pension. However, such provision does not apply to officers and firefighters who have reached normal retirement date. This bill treats officers and firefighters who have not reached normal retirement date the same as those who have by removing the provision that requires a deduction in disability benefits if the officer or firefighter earns more than what the officer’s or firefighter’s base pay was at the time of disability.
This Resolution designates March 24th as Delaware Women and Girls STEM Day to celebrate and empower women and girls in STEM fields and promote STEM literacy and education in Delaware.
This resolution recognizes March 25 as "Greek Independence Day" in Delaware.