Delaware2025Passed Legislature
HA1TOHS1FORHB401
Amendment Changing Lab Rules, Tax Rate, and Fund Handling for HDCPS
Last scannedAug 24, 2026, 10:01 AM
In one sentence
This bill requires HDCPS to be tested by accredited labs not disapproved by DATE, raises the retail tax rate from 6% to 9%, mandates that tax money be held in a separate fund, and sets an end date based on a federal law.
What it does
- Requires that HDCPS products are tested by accredited laboratories unless specifically disapproved by DATE.
- Raises the retail tax rate from 6% to 9%.
- Mandates that all money collected from this tax be held in a fund separate from other state funds.
- Sets an end date for the law based on when a specific federal agriculture amendment takes effect.
Who it affects
- Retailers who sell HDCPS products and must pay the new tax rate to the Division of Revenue.
- Laboratories that test HDCPS products, which must be accredited and not disapproved by DATE.
Limits and unknowns
- The exact effective date for the tax increase is not listed in this text.
- The specific federal amendment mentioned as the trigger for ending the law has not yet taken effect according to the dates provided.
- This document does not explain what happens if a lab is disapproved by DATE.
Plain language
Terms to know
- HDCPS
- A product mentioned in the bill that requires testing and is subject to a tax.
- DATE
- The state agency with the power to specifically disapprove laboratories from doing tests.
- Sunset
- A rule that causes this law to end automatically on a certain date linked to federal legislation.
Official record
Sources
Official summary
This amendment to House Substitute No.