Sen. Russ Huxtable

Maddy summaryHCR 83 designates January 23, 2026, as "Maternal Health Awareness Day" in Delaware through a symbolic resolution. This resolution does not create new laws or policies but formally recognizes the day to highlight maternal health issues. It directly affects Delaware residents by encouraging community awareness and education efforts on maternal health during this designated observance. The resolution passed both the House (34-7) and Senate (20-1) in January 2026.

This Act defines, for purposes of this section, “county authority” as the Chief Financial Officer of the Office of Finance, the Director of the Department of Finance of Kent County, and the Finance Director of Sussex County. This Act expressly authorizes the county authority to compel the production of testimony and documentary evidence whenever a county relies upon, or defends its reliance upon, the income approach or cost comparison approaches to assess the fair market value of real property. This Act permits the enforcement of subpoenas by order of the Superior Court and permits use of the court’s contempt powers. This Act equates a corporate or business entity’s non-compliance with an order enforcing a subpoena under this section to abuse or misuse of corporate powers sufficient to permit the Attorney General to commence proceedings to revoke a corporate charter pursuant to Title 8 of the Delaware Code.

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 bill promotes equipment owner choice and competition for repair and maintenance services by requiring manufacturers of agricultural equipment to make available to owners and independent repair providers, on fair and reasonable terms, the same documentation, parts, and tools used to diagnose, maintain, and repair such equipment created by the manufacturer for the purposes of repair.

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.

Maddy summarySCR 125 is a ceremonial resolution designating January 9, 2026, as "Law Enforcement Appreciation Day" in Delaware. It formally recognizes and honors law enforcement officers across the state through a designated day of acknowledgment. This resolution does not create new laws or alter policies; it solely serves to express state-level appreciation. The measure passed unanimously in both legislative chambers on January 13, 2026.

Like House Bill No. 2, House Substitute No. 1 for HB 2 makes technical corrections to § 5546 of Title 29 and increases from $7,000 to $8,000, both of the following: • The amount of the burial benefit under the State Employees’ Pension Plan. • The amount paid for funeral expenses for a member of a volunteer fire company, volunteer fire company ladies auxiliary, or a volunteer ambulance and rescue company. HS 1 for HB 2 differs from HB 2 because it changes the effective date to October 1, 2026, and because the enactment of Senate Bill No. 28 (85 Del. Laws, c. 215) on September 9, 2025, included all of the following: • The technical revisions to § 6750 of Title 18 that were also included in Section 2 of HB 2. • The transfer of § 6750 of Title 18 to § 6701A of Title 18, which was also included in House Amendment No. 1 to HB 2. • The enactment of § 6701A of Title 18, which was also included in HA 1 to HB 2.

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.

A placard must be prominently displayed at any entrance of a massage and bodywork establishment that has failed to obtain a valid license or has a license that is suspended, revoked, or expired. This Act provides that no placard can be removed unless the removal of the placard is approved by the Division of Professional Regulation. This Act makes the unlawful removal of the placard a class A misdemeanor, punishable by up to 1 year in jail and up to a $2300 fine. Technical corrections are also made to existing statutory language to conform with the requirements of the Legislative Drafting Manual.