Signed by Governor John Carney, Jr.

Vote Smart's Synopsis:

Vote to pass a bill that amends and makes several changes to the code relating to the Department of Finance in Delaware.

Highlights:

• Repeals language concerning secretary of finances responsibilities concerning assigning bonds in exchange for performance (Sec. 1). 

• Specifies that this bill will be subject to administration and enforcement by the Department of Finance and imposed under the Delaware Code (Sec. 1). 

• Classifies that with respect to any tax or estimated tax subject to administration and enforcement by the Department of Finance and required to be paid under the Delaware Code or by regulations made under authority thereof (Sec. 1). 

• Specifies that prosecution under this law does not preclude prosecution under other finance laws (Sec. 1). 

• Specifies that this legislation does not apply to any person required to pay an estimated tax (Sec. 1). 

• Authorizes the Director of Revenue to enter or exit an agreement with a county to coordinate the collection of the local lodging tax (Sec. 1). 

• Specifies that one's taxes can be reduced by . The amount of medical expenses paid by the donor associated with human organ or bone marrow donation, in which the donor claimed a tax credit for such medical expenses (Sec. 1).

Full Bill Text