Sen. Jack Walsh

This Act requires modifications to exemptions from county taxation to reasonably reflect changes in property value and inflation. This Act also requires New Castle County to use the same eligibility criteria and calculation formula for exemption from school taxes that it used for county taxes in the fiscal year that began July 1, 2025.

This Act requires that the Delaware Hazardous Substance Cleanup Act (HSCA) include facilities with lead-based paint on outdoor structures. Current DNREC regulations specifically exempts facilities where the sole contaminant is lead-based paint and the Department determines the facility is appropriately regulated and adequately addressed by another state or federal agency, statute, or regulation. By bringing these facilities under the HSCA, contaminated outdoor structures would be eligible for DNREC’s Voluntary Cleanup Program, which provides a framework to enforce the provisions of Chapter 30M of Title 16, relating to the prohibition of lead-based paint on outdoor structures. This Act also requires owners of existing structures with lead-based paint to assess the lead-based paint hazard on the owner’s structure within 2 years of the effective date of this Act. The assessment must be done by a licensed lead inspector and if a hazard is found, a report must be submitted to DHSS and DNREC and a remedial action plan must be implemented. It further clarifies that DNREC, in addition to DHSS, has enforcement authority over Chapter 30M of Title 16, relating to lead-based paint on outdoor structures.

This House Concurrent Resolution establishes a statewide Property Assessment Working Group ("Working Group") to examine the statutory and regulatory frameworks for states that have adopted IAAO standards to inform Delaware's own quality benchmarks and operational requirements. The Working Group shall produce recommendations, ready for introduction in the 154th General Assembly, to establish State standards governing property assessment practices in Delaware.

This Concurrent Resolution recognizes September 24, 2026 as Firefighter Suicide Awareness Day, September 25, 2026 as Emergency Medical Services Suicide Awareness Day, September 26, 2026 as Law Enforcement Officer Suicide Awareness Day, and September 27, 2026 as Telecommunications Suicide Awareness Day in Delaware.

Maddy summaryThis Senate Concurrent Resolution, titled "Celebrating the Spirit of America 250," is a ceremonial measure designed to honor a specific anniversary or theme. It does not create new laws, change existing policies, or allocate any funding. The bill's primary effect is to formally recognize the "Spirit of America 250" within the legislative body.

Maddy summaryHB 474 amends Delaware law to require online platforms that book short-term rentals to collect the local lodging tax on behalf of municipalities. This change directly affects intermediaries, such as vacation rental websites, by making them responsible for gathering the tax from guests rather than the property owners. The bill aims to streamline tax collection by shifting the duty from individual hosts to the companies facilitating the bookings.

This Act changes the name of the Division of Alcohol and Tobacco Enforcement to the Division of Alcohol, Tobacco, and Marijuana Enforcement. This Act also corrects references from “agents” to “officers” of the Division.

This Act provides the following support for federal workers during a government shutdown: (1) In Section 1 of this Act, interest free loans to provide financial assistance. (2) In Section 2 of this Act, free transportation on public transit. (3) In Sections 3 through 6 of this Act, deferral of certain State, county, and school tax filings, payments, and collections.

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

This Act raises the monthly deduction on taxable gross receipts allowed by restaurants from $100,000 to $250,000. Accordingly, the quarterly deduction allowed for restaurants with gross receipts of no more than 1.5 million in the previous year is increased from $300,000 to $750,000.