AN ACT TO AMEND TITLE 5, TITLE 6, TITLE 8, TITLE 12, AND TITLE 29 OF THE DELAWARE CODE RELATING TO FEES AND TAXES ADMINISTERED BY THE SECRETARY OF STATE.

This Act alters various fees assessed by the Delaware Secretary of State. The Act provides that most changes to the fees will take effect on August 1, 2026, however changes to the partnership, limited partnership, and limited liability company annual tax and changes to the annual tax on registered series of limited partnerships and limited liability companies will take effect on January 1, 2026. This Act requires a greater than majority vote for passage because § 10 of Article VIII of the Delaware Constitution requires the affirmative vote of three-fifths of the members elected to each house of the General Assembly to increase the effective rate of a tax levied by the State.

Voted 5/21/2026View source

Action history

5/21/2026Signed by Governor

5/12/2026Passed By Senate. Votes: 15 YES 6 NO

5/7/2026Reported Out of Committee (Executive) in Senate with 4 On Its Merits

4/23/2026Amendment HA 1 to HB 400 - Stricken in House

4/23/2026Amendment HA 2 to HB 400 - Introduced and Placed With Bill

4/23/2026Amendment HA 2 to HB 400 - Passed In House by Voice Vote

4/23/2026Passed By House. Votes: 25 YES 11 NO 5 ABSENT

4/23/2026Assigned to Executive Committee in Senate

4/22/2026Amendment HA 1 to HB 400 - Introduced and Placed With Bill

4/15/2026Reported Out of Committee (Administration) in House with 3 On Its Merits

Heard

AN ACT TO AMEND TITLE 5, TITLE 6, TITLE 8, TITLE 12, AND TITLE 29 OF THE DELAWARE CODE RELATING TO FEES AND TAXES ADMINISTERED BY THE SECRETARY OF STATE.

How representatives voted

Action history