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HA1TOHB34 • 2025

This amendment removes the provision relating to annually adjusting the tax by the Consumer Price Index.

This amendment removes the provision relating to annually adjusting the tax by the Consumer Price Index.

Taxes
Passed Legislature

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

Sponsor
Collins
Last action
2025-04-15
Official status
Passed 4/15/25
Effective date
Not listed

Plain English Breakdown

The official metadata lists an effective date as blank; it is unknown when this amendment takes effect.

Amendment Removing Annual Tax Adjustments Based on Inflation

This amendment deletes a rule that would have raised taxes every year based on changes in the cost of living.

What This Bill Does

  • Removes text from House Bill No. 34 regarding annual tax adjustments using the Consumer Price Index for Urban Consumers (CPI-U).
  • Deletes the requirement to start adjusting taxes annually beginning January 1, 2026.
  • Eliminates limits stating that tax increases could not happen more than once every twelve months.

Who It Names or Affects

  • People or entities subject to the annual tax described in House Bill No. 34

Terms To Know

Consumer Price Index for Urban Consumers (CPI-U)
A measure of price changes used by this bill to adjust taxes, specifically the Philadelphia-Camden-Wilmington index not seasonally adjusted.
Amendment
A change made to a bill that deletes or alters its text before it becomes law.

Limits and Unknowns

  • The official source does not state the specific dollar amount of the tax being discussed.
  • The effective date for this amendment is listed as blank in the official metadata.
  • It is unclear from this text whether other parts of House Bill No. 34 remain unchanged.

Bill History

  1. 2025-04-15 Delaware General Assembly

    Passed In House by Voice Vote

Official Summary Text

This amendment removes the provision relating to annually adjusting the tax by the Consumer Price Index.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Collins

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 1

TO

HOUSE BILL NO. 34

AMEND House Bill No. 34 by deleting on lines 33 through 37 the following sentences:

“

The annual tax set forth in this paragraph will be adjusted annually using the Consumer Price Index for all Urban Consumers (Philadelphia-Camden-Wilmington, not seasonally adjusted) (“CPI-U”), beginning on January 1, 2026. CPI-U increases may occur not more than once in any twelve (12) month period. Any annual increase shall not exceed the percentage increase in the CPI-U, or any successor index published by the U.S. Department of Labor, for the previous twelve (12) months.

”.

SYNOPSIS

This amendment removes the provision relating to annually adjusting the tax by the Consumer Price Index.