Back to Delaware

SB207 • 2025

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO AVIATION JET FUEL.

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO AVIATION JET FUEL.

Taxes
Passed Legislature

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

Sponsor
Seigfried
Last action
2025-12-18
Official status
Senate Executive 12/18/25
Effective date
Not listed

Plain English Breakdown

The candidate explanation included claims about the rights to due process that were not explicitly detailed in the official source material, so these statements have been narrowed or removed.

Act to Change Rules on Jet Fuel Tax Exemptions

This act changes the conditions under which commercial airlines can get a tax exemption for jet fuel used in economic development projects if they transport ICE detainees without proper legal documentation and due process.

What This Bill Does

  • Changes the conditions under which commercial airlines can receive a tax exemption for aviation jet fuel used in economic development projects.
  • Requires airlines to show valid judicial warrants or orders when transporting ICE detainees for deportation.
  • Requires airlines to prove that detained individuals have had their rights to due process, including legal representation and hearings, respected before deportation.
  • Revokes the jet fuel tax exemption if airlines do not meet these requirements.

Who It Names or Affects

  • Commercial airlines operating in Delaware
  • Individuals detained by ICE for deportation

Terms To Know

ICE detainees
People held by U.S. Immigration and Customs Enforcement (ICE) who are awaiting deportation.
Judicial warrant or order
A legal document issued by a judge that authorizes the arrest or detention of an individual.

Limits and Unknowns

  • The act only applies to commercial airlines operating in Delaware.
  • It does not specify what happens if airlines do not comply with these new rules after receiving the exemption.
  • The exact timeline for when this law will take effect is dependent on its enactment.

Bill History

  1. 2025-12-18 Delaware General Assembly

    Introduced and Assigned to Executive Committee in Senate

Official Summary Text

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO AVIATION JET FUEL.
This Act disqualifies commercial airlines from receiving the aviation jet fuel tax exemption for economic development if they transport ICE detainees for deportation without meeting standards regarding presentation of judicial warrants and due process. This Act takes effect 30 days after its enactment into law.

Current Bill Text

Read the full stored bill text
Legislation Document

SPONSOR:

Sen. Seigfried & Rep. Gorman

Sen. Sturgeon; Rep. Snyder-Hall

DELAWARE STATE SENATE

153rd GENERAL ASSEMBLY

SENATE BILL NO. 207

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO AVIATION JET FUEL.

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

Section 1. Amend § 5172(b), Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows and by redesignating accordingly:

§ 5172(b).

Exemptions. –

The tax imposed by this subchapter does not apply to aviation jet fuel sold and delivered to and used by any of the following persons or for any of the following circumstances:

(4) Purpose of economic development and job creation in the aviation industry in this State. A temporary exemption for a period of time not exceeding more than 5 years may be granted under this paragraph (b)(4). An exemption under this paragraph (b)(4) must be approved by the Council on Development Finance and the Director of Small Business under §§ 8705A and 8707A of Title 29 and § 5178 of this title.

An exemption under this paragraph (b)(4) may not be approved and must be revoked by the Council on Development Finance and the Director of Small Business to any commercial airline that transports individuals detained by the U.S. Immigration and Customs Enforcement for the purpose of deportation without one or more of the following:

a. Presentation of a valid judicial warrant or order issued by a federal judge or magistrate, not including administrative immigration detainers issued by U.S. Immigration and Customs Enforcement.

b. Demonstration that the detained individual has been afforded all applicable rights of due process under federal and state law, including the right to counsel and a hearing before an immigration judge.

Section 2. This Act takes effect 30 days after its enactment into law.

SYNOPSIS

This Act disqualifies commercial airlines from receiving the aviation jet fuel tax exemption for economic development if they transport ICE detainees for deportation without meeting standards regarding presentation of judicial warrants and due process. This Act takes effect 30 days after its enactment into law.

Author: Senator Seigfried