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HB52 • 2025

AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO FISCAL PROJECTIONS.

AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO FISCAL PROJECTIONS.

Elections Taxes
Passed Legislature

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

Sponsor
Shupe
Last action
2025-03-06
Official status
House Administration 3/6/25
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

HB52: Extending Fiscal Projection Timelines in Delaware

This bill requires lawmakers to provide cost estimates for new laws covering five years instead of one or three years.

What This Bill Does

  • Changes the required fiscal projection timeline from 3 years to 5 years for bills that spend money not already budgeted.
  • Updates the requirement for pension and retirement plan changes to include a long-term cost estimate attached before committee review.
  • Extends the revenue loss projection from 1 year to 5 years for any bill expected to reduce state income.
  • Requires updated fiscal projections whenever an amendment or substitute bill is introduced that changes costs.
  • Makes technical corrections to match existing laws with Delaware Legislative Drafting Manual standards.

Who It Names or Affects

  • Sponsors of bills and joint resolutions in the Delaware General Assembly
  • The Controller General who prepares or reviews fiscal projections
  • Legislative committees that review new proposals before voting

Terms To Know

Fiscal projection
A written estimate of how much money a bill will cost the state or how much revenue it might lose over time.
Controller General
The official who prepares, reviews, and approves fiscal projections for new laws in Delaware.

Limits and Unknowns

  • This law only applies to bills or joint resolutions filed after it becomes effective.
  • The text does not state the specific date when this act will take effect.

Bill History

  1. 2025-03-06 Delaware General Assembly

    Introduced and Assigned to Administration Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO FISCAL PROJECTIONS.
This Act changes the timeline for fiscal projections required under § 1901, § 1902, and § 1905 of Title 29 from 3 years to 5 years. It also changes the timeline for fiscal projections required under § 1903 of Title 29 from 1 year to 5 years.

This Act applies to all bills or joint resolutions filed after the Act’s enactment into law.

This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

Current Bill Text

Read the full stored bill text
Legislation Document

SPONSOR:

Rep. Shupe & Sen. Buckson

Sens. Hocker, Pettyjohn

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE BILL NO. 52

AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO FISCAL PROJECTIONS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Chapter 19, Title 29 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

Chapter 19. FISCAL PROJECTIONS

§ 1901. Bills and joint resolutions which appropriate or mandate or contemplate a subsequent appropriation.

(a)

Any

Whenever a

bill or joint resolution in either House of the General Assembly

which

authorizes expenditures not previously authorized

within

in

the annual budget for the fiscal year in which the expenditure is to be incurred

or which

or whenever

because of

the provisions of the bill or joint resolution would authorize expenditures not specifically provided for in the bill or joint

resolution shall

resolution, the bill or joint resolution must

include a

3-year

5-year

fiscal projection. The

3-year

5-year

fiscal projection

shall

must

be attached

to the bill or joint resolution

by the sponsor prior to its initial committee consideration in the House of origin.

(b)

Any

Whenever a

bill or joint resolution in either House of the General Assembly

which

relates to any public pension or retirement plan applicable to any

person including, but not limited to,

person, including

any public employee,

officer

officer,

or appointee of the

State that

State,

would authorize or necessarily involve expenditures not

previously

authorized

within

in

the annual budget for the fiscal year in which the expenditure is to be incurred

or which,

or whenever

because of

the provisions of the bill or joint

resolution,

resolution

would authorize or necessarily involve expenditures not specifically provided for in the bill or joint resolution,

shall

the bill or joint resolution must

include a fiscal projection reflecting the estimated actuarial long-term cost of the proposed bill or

joint

resolution whether or not

such

the

pension or retirement plan is funded on an actuarial reserve basis. The long-term fiscal projection

shall

must

be attached

to the bill or joint resolution

by the sponsor prior to its initial committee consideration in the House of origin.

§ 1902. Contents of fiscal projection.

(a)

The

3-year

5-year fiscal

projection

shall

must

be a statement describing, as accurately as can reasonably be ascertained, all requirements, obligations assumed by the

State

State,

and other consequences of the bill or joint resolution having a fiscal impact on the State for each of the

3 fiscal

5 fiscal

years following the effective date of the bill or joint resolution.

Such

The

fiscal projection

shall,

must,

where applicable, include full cost data

including, but not limited to,

including

salaries, operating costs, other employment costs (fringe benefits), capital

outlay

outlay,

and debt service.

(b)

Fiscal projections required

in

under

this chapter

shall

must

be prepared on forms prescribed by the Controller General. If the fiscal projection is not prepared by the Controller General, it

shall

must

contain a statement by the Controller General that the Controller General concurs in the sponsor’s projection of the fiscal impact of the bill or joint resolution as set forth in the fiscal projection or that the Controller General finds contrary or additional fiscal data which should be included in the fiscal projection. The Controller General shall point out particular ways

in which

the bill or joint resolution may escalate costs or reduce revenue to the State. The fiscal projection must also state how the estimates

were

are

calculated and from what facts or

assumptions. In the case of

assumptions the estimates are calculated.

(c) Whenever

a bill or joint resolution

authorizing

authorizes

expenditures or

relating

relates

to

a

pension or retirement

plan

plan,

as defined by § 1901(b) of this title,

such

the fiscal

projection

shall,

must,

in addition to the other requirements of this section, state the estimated actuarial long-term cost of the proposed bill or joint resolution

as obtained by

the Controller General

obtains

from the Board of Pension Trustees or other qualified actuarial source.

(d)

All fiscal projections

shall

must

be reviewed or prepared by the Controller General and

the same shall

must

be reported to the sponsor in writing.

§ 1903. Fiscal projection when revenue reduced.

Any

Whenever a

bill or joint resolution

which

would

have the effect of reducing

reduce

state

revenue must have

revenue,

a

1-year

5-year

projection

must be

attached

thereto, which

to that bill or joint resolution. The 5-year fiscal

projection

shall

must

describe, as accurately as can reasonably be ascertained, the loss of revenue to the State for the

first

5

full fiscal

year

years

after the effective date of the legislation and the rationale used in determining

such

the

fiscal impact. The Controller General’s responsibility

herein shall be

under this section is

the same as

in

under

§ 1902 of this title.

§ 1904. Revision of fiscal projection.

The Controller General shall revise

the

a

fiscal projection

with each successive state of the legislative process in which any

whenever an

amendment or substitute bill is introduced which changes the fiscal effect of the bill or joint resolution.

Such

The

revised fiscal projections must be included with each

such

amendment or substitute bill at the time

of introduction.

the amendment or substitute bill is introduced.

Fiscal projections previously attached to the bill or joint resolution

shall

must

remain with the bill or joint resolution and

shall

may

not be removed.

§ 1905. Federal matching funds.

Any

To qualify for or otherwise receive federal funds, a

bill or joint resolution which provides for the expenditure of

state

State

funds not

previously

authorized in the annual budget bill for the fiscal year in which the expenditure is to be

incurred, in order to qualify for or otherwise receive federal funds, shall

incurred must

include a

3-year

5-year

fiscal projection. The fiscal projection

shall

must

describe, as accurately as can reasonably be ascertained, the total anticipated expenditures of

such

a

program or agency, the total amount to be expended or committed by the federal government for each of the

3 fiscal

5 fiscal

years, the total amount to be expended by the State for each of the

3 fiscal years

5 fiscal years,

and when the federal funding is likely to

be concluded.

end.

§ 1906. Local school district funds.

Any

Whenever a

bill or

joint

resolution in either House of the General Assembly

which

provides for or requires the expenditure of any local school district current expense

funds shall

funds, the bill or joint resolution must

include a

3-year

5-year

fiscal projection. The

3-year

5-year

fiscal projection

shall

must

be attached

to the bill or joint resolution

by the sponsor prior to its initial committee consideration in the House of origin.

§ 1907. Effect on legislative analysis.

No provision of this

This

chapter

shall be deemed to

does not

prevent or limit the preparation of any analysis of any bill or joint resolution by the staff of the Legislative Council or by attorneys of the Senate or House of Representatives

when such analysis is requested by a member of the General Assembly.

whenever a member of the General Assembly requests the analysis.

Section 2. This Act applies to all bills or joint resolutions filed after the Act’s enactment into law.

SYNOPSIS

This Act changes the timeline for fiscal projections required under § 1901, § 1902, and § 1905 of Title 29 from 3 years to 5 years. It also changes the timeline for fiscal projections required under § 1903 of Title 29 from 1 year to 5 years.

This Act applies to all bills or joint resolutions filed after the Act’s enactment into law.

This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.