Delaware / State / 151st General Assembly, 2022

83 Del. Laws c. 529 (SB 241) Extended the disabled veterans school tax credit to an unremarried surviving spouse

Needs reviewEnactedScope changed

Signed

Expands benefits Continues the disabled veterans school tax credit for an unremarried surviving spouse who occupies the home.

Added 14 Del. C. § 1917(d)(1)d. and e. and (d)(2)b. Where the school board has authorized the credit, it must be allowed to a surviving spouse who was a titled owner before the veteran died, has not remarried and occupies the home, if the veteran was claiming it at death, and the Secretary of Finance must keep it running without disruption. Approved November 2, 2022. Flagged because the Division of Revenue application, form DVP-TAX revision 20211026, and the Department of Finance FAQ still say nothing about surviving spouses nearly four years later.

Progress

Path to law: Bill in a two-chamber legislature

  1. Introduced Done, Senate
  2. In committee Done, Senate Veterans Affairs, then House Administration
  3. Passed one chamber Done, Senate, 21-0
  4. Passed both chambers Done, House, 41-0
  5. Signed by the governor Done,
  6. In effect Done,

Sponsors

  • LawsonSponsor, Senate
  • BrownCo-sponsor, Senate
  • CarsonCo-sponsor, House
  • BoniniCo-sponsor, Senate
  • EnnisCo-sponsor, Senate
  • HockerCo-sponsor, Senate
  • LopezCo-sponsor, Senate
  • ParadeeCo-sponsor, Senate
  • PettyjohnCo-sponsor, Senate
  • RichardsonCo-sponsor, Senate
  • WilsonCo-sponsor, Senate
  • BushCo-sponsor, House
  • OsienskiCo-sponsor, House
  • PostlesCo-sponsor, House
  • D. ShortCo-sponsor, House
  • Michael SmithCo-sponsor, House
  • SmykCo-sponsor, House
  • K. WilliamsCo-sponsor, House
  • YearickCo-sponsor, House

What it touches

  • 14 Del. C. § 1917
  • 29 Del. C. § 6102

Catalog entry

Official record

Read 83 Del. Laws c. 529 (SB 241) on the jurisdiction's own record