Sen. Spiros Mantzavinos

Like under House Bill No. 13 (HB 13) and House Substitute No. 1 for HB 13 (HS 1 for HB 13), this Act adjusts the existing personal income tax brackets and applicable tax rates. Under this Act, for taxable years beginning after December 31, 2025, taxable income between $60,000 and $150,000 will continue to be taxed at a rate of 6.6%, but taxable income above $150,000 will be taxed at higher rates. The result of the changes under this Act will be that those with a taxable income of $188,500 or less will see no increase in personal income taxes, with 94% of Delaware taxpayers receiving an overall tax decrease. Like HS 1 for HB 13, House Substitute No. 2 for HB 13 differs from HB 13 as follows: • Creates additional tax brackets for taxable income not in excess of $60,000. • Decreases the tax rate for all tax brackets for taxable income not in excess of $60,000. • Creates 3 additional tax brackets for taxable income above $60,000 instead of 2. • Names this Act the “The John Kowalko, Jr., Fairness in Taxation Act”. In addition, House Substitute No. 2 for HB 13 differs from HS 1 for HB 13 as follows: • Further decreases the tax rate for all tax brackets for taxable income not in excess of $60,000. • Revises the tax brackets so that tax rates increase for taxable income above $150,000 instead of $125,000. • Adjusts the personal income tax filing threshold to align with the revised tax brackets. • Makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

This House Concurrent Resolution recognizes September 24, 2025, as Firefighter Suicide Awareness Day, September 25, 2025, as Emergency Medical Services Suicide Awareness Day, September 26, 2025, as Law Enforcement Suicide Awareness Day and September 27, 2025, as 911 Telecommunications Suicide Awareness Day, in Delaware.

This Resolution proclaims June 19, 2025, as "Juneteenth National Independence Day" in Delaware and encourages the people of Delaware to reflect upon the significant roles and many contributions of African Americans, and to celebrate this day with appropriate activities and events.

Maddy summaryHCR 61 is a ceremonial resolution designating June 2025 as "National Homeownership Month" in Delaware. It does not create new laws, regulations, or funding; it simply commends the importance of homeownership through official recognition. The resolution affects Delaware residents and state entities by encouraging community events and awareness during that month. As a symbolic gesture, it has no binding legal effect on individuals or policies.

This Act allows fire companies or departments to merge or consolidate without reduction of the fire company or department’s share of tax on insurance premiums for covering risks of loss on any real or personal property.

This Act defines a multilevel distribution company and multilevel marketing program for purposes of this Subchapter. It sets forth mandatory disclosures that must be made by a multilevel distribution company to any potential purchaser that discloses details about the company, sometimes based on certain representations that the company makes. It sets forth that a multilevel distribution company may not require a participant in its marketing program to buy a good or service or pay any other consideration to participate in the marketing program unless it agrees to repurchase the goods, under certain conditions. It provides cancellation rights and guidelines. It permits a civil penalty to be imposed for violations of the required disclosures. It provides a private right of action for violation of the repurchase requirement, including treble damages, attorneys’ fees and costs to be awarded for a prevailing plaintiff. House Substitute No. 1 for House Bill 162 is different from the original in that it reduces some disclosure requirements, specifically the timing, the number of participants who have received the earnings in the amount or range specified within the last 3 years and the total number of participants who have entered into the contract with the seller within the last 3 years; introduces the standard of “clear and conspicuous” for disclosures while removing some specific requirements such as font size to allow for flexibility with a standard; and places the Act in a separate subchapter of Title 6.

This Act gives a county, upon a county-wide reassessment of real property under § 8306(b) of Title 9, the authority to adopt an ordinance modifying the school property tax exemption amounts that were put in place on or before January 1, 1998. In doing so, this Act protects seniors and individuals with disabilities from significant school tax increases related to county-wide reassessments of property values.

Maddy summaryThis resolution designates December 6, 2025, as "Iraq and Afghanistan War Veterans Recognition Day" within Delaware. It formally honors veterans who served in the Iraq and Afghanistan wars through a state-level observance. The bill does not create new laws or policies, but rather establishes an annual date for recognition. It affects Delaware's official calendar and state government activities, not specific individuals or programs.

This House Concurrent Resolution reaffirms Delaware's commitment to strengthen the longstanding partnership with Taiwan, supports Taiwan’s efforts to secure the signing of a Bilateral Trade Agreement and an Avoidance of Double Taxation Agreement with the United States; commends Taiwan’s vibrant full-fledged democracy; supports the reopening of a Delaware Trade Office in Taiwan; and continues to support Taiwan’s meaningful participation and contributions in international organizations.

Maddy summarySCR 99 designates June 12, 2025, as "Women Veterans Recognition Day" in Delaware through a symbolic resolution. This Senate Concurrent Resolution does not create new laws or provide funding; it solely serves to honor women veterans publicly. The bill directly affects Delaware residents by designating a specific day for recognition, though it has no direct legal or financial impact on veterans. It is a ceremonial measure to acknowledge the service of women veterans within the state.