Bill Sponsor
Delaware Senate Bill 241
Session 151
An Act To Amend Title 14 And Title 29 Of The Delaware Code Relating To Disabled Veterans School Tax Credit.
Became Law
Became Law
Signed by Governor on Nov 2, 2022
Sponsors
Republican
Dave G. Lawson
Democrat
Darius J. Brown
Democrat
William J. Carson
First Action
Mar 8, 2022
Latest Action
Nov 2, 2022
Origin Chamber
Senate
Type
Bill
Bill Number
241
State
Delaware
Session
151
Sponsorship by Party
Summary
This Act expands the Disabled Veterans School Tax Credit to include a deceased disabled veteran's surviving spouse. HB 214 with HA 1, passed by the 151st General Assembly, created the Disabled Veterans Property Tax Relief and Education Expense Fund. School boards are currently authorized to create a credit against school taxes for up to the full amount of school tax liability for property owned by a disabled veteran who meets certain requirements. This Act would allow a disabled veteran's surviving spouse to maintain the credit that their deceased veteran spouse was claiming if their deceased veteran spouse, immediately before death, was both claiming the credit and had not had the right to claim the credit withdrawn and the surviving spouse meets all of the following requirements: (1) Was a titled owner of the qualified property before the deceased veteran’s death. (2) Has not remarried. (3) Owns and occupies the qualified property as their principal residence. A surviving spouse is no longer eligible to maintain the credit if they do any of the following: (1) Remarry. (2) Stop being a titled owner of the qualified property. (3) Stop occupying the qualified property as their principal residence. This Act requires the Secretary of Finance, in consultation with the receiver of taxes and county treasurer, to establish a process to determine the eligibility of a surviving spouse and to allow an eligible surviving spouse to maintain the credit without disruption after the death of their disabled veteran spouse. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
Actions (7)
11/02/2022
Office of the Governor
Signed by Governor
06/30/2022
House
Passed By House. Votes: 41 YES
06/29/2022
House
Reported Out of Committee (Administration) in House with 5 On Its Merits
06/23/2022
House
Assigned to Administration Committee in House
06/23/2022
Senate
Passed By Senate. Votes: 21 YES
05/11/2022
Senate
Reported Out of Committee (Veterans Affairs) in Senate with 6 Favorable, 4 On Its Merits
03/08/2022
Senate
Introduced and Assigned to Veterans Affairs Committee in Senate
Sources
Record Created
Mar 9, 2022 12:59:44 AM
Record Updated
Nov 8, 2022 6:42:55 AM