Delaware 152nd General Assembly (2023-2024) Status: Passed House 4 D cosponsors

HB 159 — AN ACT TO AMEND TITLE 12, TITLE 29, AND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXES.

Last action — Assigned to Elections & Government Affairs Committee in Senate

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 152nd General Assembly (2023-2024). It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

The statute in Section 1 is revised to establish that a judgment of record obtained as a result of the Director of Revenue filing the certificate under section 554 of Title 30 of the Delaware Code constitutes a judgment of record of which notice is presumed against the estate of the decedent regardless of the county in this State in which letters are granted. Section 2 modifies the deadline for having a June meeting of DEFAC to account for the for the new Juneteenth holiday. Section 3 enables the Department of Finance and the Division of Revenue to fully administer and enforce taxes where jurisdiction is assigned by the Delaware Code without reference to any specific Title. This avoids the need to revise applicable provisions of Title 30 (by enumerating each applicable title) when changes to the law make the Department responsible for the administration and enforcement of tax and tax-related laws established outside of Title 30. Section 1 of this Act applies to decedents on or at the effective date of this legislation.

Bill Text

Action History

  1. Assigned to Elections & Government Affairs Committee in Senate

  2. Passed By House. Votes: 21 YES 15 NO 5 ABSENT

  3. Reported Out of Committee (Revenue & Finance) in House with 2 Favorable, 7 On Its Merits

  4. Introduced and Assigned to Revenue & Finance Committee in House

Sponsors

Sponsorship breakdown

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6 sponsors · 0 co-sponsors · 56 not signed on · 15 voted No

Sponsors (6)

Co-sponsors (0)

None.

Not signed on (56)

56 members have not signed on to this bill.

Show all 56 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

SM

Passed 21 Yea · 15 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 4301
Democratic 17102
Republican 01102
Total 211505
% of votes cast 51%37%0%12%
How each member voted (41)
Member Party Vote
Michael Ramone — Nay
Paul S. Baumbach — Yea
Peter C. Schwartzkopf — Yea
Ruth Briggs King — Not Voting
Sean Matthews — Nay
Sherry Dorsey Walker — Yea
Stell Parker Selby — Nay
Valerie Longhurst — Yea
Cyndie Romer Democratic Yea
DeShanna U Neal Democratic Yea
Debra Heffernan Democratic Yea
Edward S. Osienski Democratic Yea
Eric Morrison Democratic Yea
Franklin D. Cooke Democratic Yea
Kendra Johnson Democratic Yea
Kerri Evelyn Harris Democratic Yea
Kimberly Williams Democratic Yea
Krista Griffith Democratic Yea
Larry Lambert Democratic Yea
Madinah Wilson-Anton Democratic Yea
Melissa Minor-Brown Democratic Yea
Nnamdi O. Chukwuocha Democratic Yea
Sean M. Lynn Democratic Nay
Sherae'a Moore Democratic Not Voting
Sophie Phillips Democratic Yea
Stephanie T. Bolden Democratic Not Voting
William Bush Democratic Yea
William J. Carson Democratic Yea
Bryan W. Shupe Republican Nay
Charles S Postles Jr. Republican Nay
Daniel B. Short Republican Not Voting
Jeff Hilovsky Republican Nay
Jeffrey N. Spiegelman Republican Nay
Jesse R. Vanderwende Republican Nay
Kevin S Hensley Republican Nay
Lyndon D. Yearick Republican Nay
Michael F. Smith Republican Nay
Richard G. Collins Republican Nay
Ronald E. Gray Republican Not Voting
Shannon Morris Republican Nay
Timothy D. Dukes Republican Nay

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 159 do?
The statute in Section 1 is revised to establish that a judgment of record obtained as a result of the Director of Revenue filing the certificate under section 554 of Title 30 of the Delaware Code constitutes a judgment of record of which notice is presumed against the estate of the decedent regardless of the county in this State in which letters are granted. Section 2 modifies the deadline for having a June meeting of DEFAC to account for the for the new Juneteenth holiday. Section 3 enables the Department of Finance and the Division of Revenue to fully administer and enforce taxes where jurisdiction is assigned by the Delaware Code without reference to any specific Title. This avoids the need to revise applicable provisions of Title 30 (by enumerating each applicable title) when changes to the law make the Department responsible for the administration and enforcement of tax and tax-related laws established outside of Title 30. Section 1 of this Act applies to decedents on or at the effective date of this legislation.
Who sponsors HB 159?
HB 159 is sponsored by Paul S. Baumbach, John "Jack" Walsh (Democratic), Nicole Poore (Democratic), Spiros Mantzavinos (Democratic), Darius J. Brown (Democratic), and Sherry Dorsey Walker.
What is the current status of HB 159?
This bill died with 152nd General Assembly (2023-2024). It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 159?
Track HB 159 free on One Click Politics — get push/email alerts when it moves.

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