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Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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HB400 • 2025

AN ACT TO AMEND TITLE 5, TITLE 6, TITLE 8, TITLE 12, AND TITLE 29 OF THE DELAWARE CODE RELATING TO FEES AND TAXES ADMINISTERED BY THE SECRETARY OF STATE.

AN ACT TO AMEND TITLE 5, TITLE 6, TITLE 8, TITLE 12, AND TITLE 29 OF THE DELAWARE CODE RELATING TO FEES AND TAXES ADMINISTERED BY THE SECRETARY OF STATE.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Last action
2026-05-21
Official status
Signed by Governor
Effective date
Not listed

Plain English Breakdown

The official source does not provide specific amounts for fee changes or detailed descriptions of how fees will change.

Changes to Fees and Taxes for Businesses in Delaware

This act changes fees and taxes that businesses pay to the Delaware Secretary of State. Most fee changes start on August 1, 2026, but some tax changes begin earlier on January 1, 2026.

What This Bill Does

  • Changes various fees for businesses registered with the Delaware Secretary of State.
  • Most fee changes will take effect on August 1, 2026.
  • Some tax changes for partnerships, limited partnerships, and limited liability companies start earlier on January 1, 2026.

Who It Names or Affects

  • Businesses registered with the Delaware Secretary of State
  • The Delaware Secretary of State

Terms To Know

three-fifths vote
A requirement that more than half but less than all members agree to pass a law.
General Assembly
The state legislature of Delaware, made up of two houses: the Senate and the House of Representatives.

Limits and Unknowns

  • Does not specify exact amounts for fee changes.
  • Some details about how fees will change are not provided in the summary text.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HA 1

1 • Harris

Stricken 4/23/26

Plain English: The amendment changes a part of House Bill No. 400 to make sure that the Secretary's ability to set fees has limits.

  • Deletes line 48 from the bill and replaces it with new text stating that fees must be 'payable pursuant to this subsection' and 'up to the limits under subsection (b) of this section.'
  • The amendment does not provide specific details about what those limits are or how they will be applied.
HA 2

2 • Harris

Passed

Plain English: Passed 2 by Harris

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.

Bill History

  1. 2026-05-21 Delaware General Assembly

    Signed by Governor

  2. 2026-05-12 Delaware General Assembly

    Passed By Senate. Votes: 15 YES 6 NO

  3. 2026-05-07 Delaware General Assembly

    Reported Out of Committee (Executive) in Senate with 4 On Its Merits

  4. 2026-04-23 Delaware General Assembly

    Amendment HA 1 to HB 400 - Stricken in House

  5. 2026-04-23 Delaware General Assembly

    Amendment HA 2 to HB 400 - Introduced and Placed With Bill

  6. 2026-04-23 Delaware General Assembly

    Amendment HA 2 to HB 400 - Passed In House by Voice Vote

  7. 2026-04-23 Delaware General Assembly

    Passed By House. Votes: 25 YES 11 NO 5 ABSENT

  8. 2026-04-23 Delaware General Assembly

    Assigned to Executive Committee in Senate

  9. 2026-04-22 Delaware General Assembly

    Amendment HA 1 to HB 400 - Introduced and Placed With Bill

  10. 2026-04-15 Delaware General Assembly

    Reported Out of Committee (Administration) in House with 3 On Its Merits

  11. 2026-04-09 Delaware General Assembly

    Introduced and Assigned to Administration Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 5, TITLE 6, TITLE 8, TITLE 12, AND TITLE 29 OF THE DELAWARE CODE RELATING TO FEES AND TAXES ADMINISTERED BY THE SECRETARY OF STATE.
This Act alters various fees assessed by the Delaware Secretary of State. The Act provides that most changes to the fees will take effect on August 1, 2026, however changes to the partnership, limited partnership, and limited liability company annual tax and changes to the annual tax on registered series of limited partnerships and limited liability companies will take effect on January 1, 2026.

This Act requires a greater than majority vote for passage because § 10 of Article VIII of the Delaware Constitution requires the affirmative vote of three-fifths of the members elected to each house of the General Assembly to increase the effective rate of a tax levied by the State.