Sen. Jack Walsh

This Act provides post-pandemic related relief to both claimants receiving unemployment benefits and employers who are assessed unemployment taxes. This bill will increase the maximum weekly benefit amount payable to claimants seeking unemployment compensation benefits from the Delaware Department of Labor, Division of Unemployment Insurance from $400.00 a week to $450.00 a week. The funds necessary to pay the increased weekly benefit amounts will be paid from the Unemployment Trust Fund. Delaware currently pays unemployment claimants less per week in benefits than claimants are paid in each neighboring state. The maximum weekly benefit amount has not changed since 2019. The Governor’s agreement to allow federal pandemic funds to be used to replace the funds in the Unemployment Trust Fund that were depleted from the surge of pandemic related claims has made the Unemployment Trust Fund sufficiently solvent so as to allow the Department to offer unemployment tax relief measures to Delaware employers for a one-year period during calendar year 2023, at a time when employers continue to face post-pandemic rising economic challenges, supply chain problems, and difficultly in staffing. This Act will provide temporary relief to employers who pay unemployment tax assessments by reducing the new employer tax rates, reducing or holding constant overall employer tax rates, and reducing the maximum earned rate. This Act will also temporarily simplify the tax rate schedules that are used to calculate unemployment assessments paid by employers. The Department estimates that these unemployment tax assessment changes will reduce the tax obligation of employers an estimated $50 million in 2023. The various tax assessment relief provisions set forth in Sections 2 and 3 of this Act are retroactive to January 1, 2023 and are intended to be in effect for the full calendar year 2023.

This resolution recognizes March 2, 2023, as "Delaware Giving Day."

This Act decreases by 1% the rate of the realty transfer tax to be received by the State, thereby returning it to the rate that was applicable prior to August 1,2017. The Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual. This Act will apply to documents recorded and permits applied for after the effective date of the Act.

This Act provides that if a dentist holds a community health license to care for underserved populations through a federally-qualified health center or a government-operated dental clinic and continues to practice in compliance with § 1132B(b) of Title 24 of the Delaware Code, the dentist’s license is renewable and shall be renewed biennially by the State Board of Dentistry and Dental Hygiene. This Act also extends the due date for the Dental Care Access Task Force’s report to April 1, 2023.

This Act makes a loan repayment under the Speech Language Pathologist Student Loan Repayment Program, the High Needs Educator Loan Payment Program, and the Mental Health Services Student Loan Repayment Program non-taxable for state income tax purposes.

Cholangiocarcinoma, also known as bile duct cancer, is a cancer that occurs in the bile ducts in or outside the liver. This Resolution recognizes February 12, 2023 as "World Cholangiocarcinoma Day" in Delaware.

This Act removes the 3 year residency requirement to qualify for the disabled veteran tax credit.

This resolution recognizes January 2023 as "National Mentoring Month" in the State of Delaware.

This legislation establishes that a relief rebate issued under the 2022 Delaware Relief Rebate Program during the period that the federal major disaster declaration exists for the State of Delaware is intended to be a qualified disaster relief payment under § 139 of the Internal Revenue Code. It further provides that the State makes no representations or warranties to recipients regarding the 2022 Delaware Relief Rebate Program and that civil actions of any nature and claims for any form of economic entitlement including but not limited to damages are prohibited with respect to this legislation. This legislation is effective as of the date on which the 2022 Delaware Relief Rebate Program was enacted.

This Act creates a separate offense for the theft of mail, including packages, from a residential dwelling. A first offense of mail theft is a class A misdemeanor unless the value of the stolen property is $1,500 or more, in which case it is a class G felony. A second offense of mail theft, within the previous 5 years is a class G felony, regardless of the value of the stolen property. Where a victim is 62 years of age or older, an adult who is impaired, or a person with a disability, a first offense of mail theft is a class G felony unless the value of the stolen property is $1,500 or more, in which case it is a class F felony. A second offense of mail theft within the previous 5 years is a class F felony, regardless of the value of the property stolen. Where the value of the property is more than $50,000 but less than $100,000, mail theft is a class D felony. Where the value of the property is $100,000 or more, mail theft is a class B felony. Upon conviction, monetary restitution is required and a sentencing judge shall consider the imposition of community service.