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HA1TOHB241 • 2025

This Amendment to House Bill No.

This Amendment to House Bill No.

Education Labor Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Chukwuocha
Last action
2025-08-12
Official status
Stricken 8/12/25
Effective date
Not listed

Plain English Breakdown

The official text lists specific enforcement actions but uses 'including,' which means other similar actions might also be blocked even if not listed.

Protection from Tax Collection While on Payment Plan

This amendment stops counties from taking legal action against taxpayers who are following a payment plan for their school taxes.

What This Bill Does

  • Requires that if a taxpayer joins a payment plan and makes payments as agreed, the county cannot try to collect those specific school taxes through enforcement actions.
  • Stops counties from filing civil lawsuits against these taxpayers while they are on the plan.
  • Prevents counties from taking money directly from the taxpayer's wages (garnishment).
  • Blocks counties from seizing the taxpayer's land, homes, or other personal property.

Who It Names or Affects

  • Taxpayers who enter into a payment plan for school taxes.
  • Counties that collect school taxes and enforce tax laws.

Terms To Know

Enforcement actions
Legal steps taken to force someone to pay, such as lawsuits or taking property.
Garnishing wages
Taking money directly from a person's paycheck to pay off a debt.

Limits and Unknowns

  • This rule only applies if the taxpayer actually makes payments according to the plan.
  • The bill was removed (stricken) in the House on August 12, 2025, so it may not become law.

Bill History

  1. 2025-08-12 Delaware General Assembly

    Introduced and Placed With Bill

  2. 2025-08-12 Delaware General Assembly

    Stricken in House

Official Summary Text

This Amendment to House Bill No. 241 clarifies that if a taxpayer enters into a payment plan for the payment of school taxes and makes payments in compliance with that plan, a county may not undertake enforcement actions to collect the school taxes subject to the payment plan.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Chukwuocha

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 1

TO

HOUSE BILL NO. 241

AMEND House Bill No. 241 by inserting after line 37 the following:

“

(4) Notwithstanding Chapter 87 of Title 9 of the Delaware Code, § 2905 of Title 25 of the Delaware Code, or any other State or county law allowing for the collection of taxes, if a taxpayer enters into a payment plan under this subsection and makes payments in compliance with the payment plan, a county may not undertake enforcement actions to collect the school taxes subject to the payment plan, including by filing a civil action, garnishing the taxpayer’s wages, or seizing the taxpayer’s real or personal property.

”.

SYNOPSIS

This Amendment to House Bill No. 241 clarifies that if a taxpayer enters into a payment plan for the payment of school taxes and makes payments in compliance with that plan, a county may not undertake enforcement actions to collect the school taxes subject to the payment plan.