HB 392 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO TAX ADMINISTRATION.
Last action — Signed by Governor
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced May 01, 2018. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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5 sponsors
2 primary, 3 co-sponsors signed on.
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Cleared a recorded vote
Passed 2 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
Section 1 of this Act provides that the Director of Revenue shall make tax returns available via the Internet on or before January 15 of each tax year. Section 2 of this Act clarifies that a judgment lien, as opposed to the underlying judgment, filed by the Division of Revenue continues for 20 years. This makes the statutory language consistent with applicable case law. Section 3 of this Act authorizes the Division of Revenue to enter into agreements to share information with agencies on whose behalf the Division receives and processes tax returns and payments. Section 4 of this Act provides that estimated tax payments will not be required unless the taxpayer expects to owe more than $800. Sections 5 and 6 of this Act provide that licensees who operate amusement and vending machines are not obligated to affix a license to the machines because the Division of Revenue has not issued vending machine stamps for many years because of the cost to have them printed. Section 7 of this Act provides that if any of the provisions are found to be unconstitutional, the remaining provisions will stand. Section 8 of this Act provides that Section 4 of this Act applies for tax years commending after December 31, 2017.
Bill Text
- Bill Text View text Current pdf
Action History
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Signed by Governor
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Passed By Senate. Votes: 20 YES 1 ABSENT
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Reported Out of Committee (Finance) in Senate with 6 On Its Merits
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Assigned to Finance Committee in Senate
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Passed By House. Votes: 36 YES 5 ABSENT
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Reported Out of Committee (Revenue & Finance) in House with 10 On Its Merits
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Introduced and Assigned to Revenue & Finance Committee in House
Sponsors
- John L. Mitchell · Cosponsor
- Gerald L. Brady · Cosponsor
- Margaret Rose Henry · Cosponsor
- Harris B. McDowell · Primary
- Helene M. Keeley · Primary
Sponsorship breakdown
Export CSV (upgrade) →2 sponsors · 3 co-sponsors · 57 not signed on
Sponsors (2)
Co-sponsors (3)
Not signed on (57)
57 members have not signed on to this bill.
Show all 57 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 11 | 0 | 0 | 1 |
| Democratic | 5 | 0 | 0 | 0 |
| Republican | 4 | 0 | 0 | 0 |
| Total | 20 | 0 | 0 | 1 |
| % of votes cast | 95% | 0% | 0% | 5% |
How each member voted (21)
| Member | Party | Vote |
|---|---|---|
| Anthony Delcollo | — | Yea |
| Brian J. Bushweller | — | Yea |
| Bruce C. Ennis | — | Yea |
| Catherine Cloutier | — | Not Voting |
| Colin Bonini | — | Yea |
| David B. McBride | — | Yea |
| Ernesto B Lopez | — | Yea |
| F. Gary Simpson | — | Yea |
| Gregory F. Lavelle | — | Yea |
| Harris B. McDowell | — | Yea |
| Margaret Rose Henry | — | Yea |
| Robert Marshall | — | Yea |
| Bryan Townsend | Democratic | Yea |
| David P. Sokola | Democratic | Yea |
| John "Jack" Walsh | Democratic | Yea |
| Nicole Poore | Democratic | Yea |
| Stephanie L. Hansen | Democratic | Yea |
| Brian Pettyjohn | Republican | Yea |
| Bryant L. Richardson | Republican | Yea |
| Dave G. Lawson | Republican | Yea |
| Gerald W. Hocker | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 21 | 0 | 0 | 4 |
| Democratic | 7 | 0 | 0 | 0 |
| Republican | 8 | 0 | 0 | 1 |
| Total | 36 | 0 | 0 | 5 |
| % of votes cast | 88% | 0% | 0% | 12% |
How each member voted (41)
Subjects
Frequently asked questions
- What does HB 392 do?
- Section 1 of this Act provides that the Director of Revenue shall make tax returns available via the Internet on or before January 15 of each tax year. Section 2 of this Act clarifies that a judgment lien, as opposed to the underlying judgment, filed by the Division of Revenue continues for 20 years. This makes the statutory language consistent with applicable case law. Section 3 of this Act authorizes the Division of Revenue to enter into agreements to share information with agencies on whose behalf the Division receives and processes tax returns and payments. Section 4 of this Act provides that estimated tax payments will not be required unless the taxpayer expects to owe more than $800. Sections 5 and 6 of this Act provide that licensees who operate amusement and vending machines are not obligated to affix a license to the machines because the Division of Revenue has not issued vending machine stamps for many years because of the cost to have them printed. Section 7 of this Act provides that if any of the provisions are found to be unconstitutional, the remaining provisions will stand. Section 8 of this Act provides that Section 4 of this Act applies for tax years commending after December 31, 2017.
- Who sponsors HB 392?
- HB 392 is sponsored by John L. Mitchell, Gerald L. Brady, Margaret Rose Henry, Harris B. McDowell, and Helene M. Keeley.
- What is the current status of HB 392?
- This bill has been enacted into law. Introduced May 01, 2018. Enacted.
- Where can I track HB 392?
- Track HB 392 free on One Click Politics — get push/email alerts when it moves.
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