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Legislation Document
SPONSOR:
Sen. Brown & Rep. Cooke
Sens. Buckson, Cruce, Hansen, Hocker, Hoffner, Huxtable, Lawson, Lockman, Mantzavinos, Paradee, Pettyjohn, Pinkney, Poore, Richardson, Seigfried, Sokola, Sturgeon, Townsend, Walsh, Wilson; Reps. K. Johnson, Morrison, Snyder-Hall
DELAWARE STATE SENATE
153rd GENERAL ASSEMBLY
SENATE BILL NO. 268
AN ACT TO AMEND TITLE 2, TITLE 9, TITLE 19, AND TITLE 30 OF THE DELAWARE CODE RELATING TO SUPPORT FOR FEDERAL WORKERS AFFECTED BY A GOVERNMENT SHUTDOWN.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend Part V, Title 19 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
Chapter 39. Federal Government Shutdown Worker Assistance Loan Program.
§ 3901. Definitions.
For purposes of this chapter:
(1) “Department” means the Department of Labor.
(2) “Federal government agency” means as defined under § 2503E of Title 6.
(3) “Federal worker” means as defined under § 2503E of Title 6.
(4) “Fund” means the Federal Government Worker Assistance Loan Fund.
(5) “Shutdown” means as defined under § 2503E of Title 6.
§ 3902. Establishment, purpose, and administration of the Fund.
(a) The Federal Government Shutdown Worker Assistance Loan Fund is established.
(b) The purpose of the Fund is to loan money to a resident of this State who is a federal worker and who is furloughed or required to work without pay during a shutdown.
(c) The Department shall administer the Fund.
§ 3903. Type, source, and investment of the Fund.
(a) The Fund is a special fund.
(b) The Fund consists of all of the following:
(1) Moneys appropriated to the Fund.
(2) Interest earnings of the Fund.
(3) Repayments on loans made from the Fund.
(4) Any other moneys from any other source accepted for the benefit of the Fund.
(c) The State Treasurer shall invest the moneys of the Fund in the same manner as other State moneys may be invested.
§ 3904. Limitations and procedures for use of, and eligibility for moneys from, the Fund.
(a) The Fund may be used only to provide a loan to a resident of this State who is a federal worker and who is furloughed or required to work without pay during a shutdown.
(b) A loan from the Fund must be made without a requirement to pay interest on the loan.
(c) Subject to subsections (d) and (e) of this section, the Department shall establish procedures and eligibility criteria for a loan from the Fund.
(d) The procedures established by the Department must include all of the following procedures:
(1) For an application for a loan from the Fund.
(2) For payment of a loan from the Fund.
(3) For the repayment of a loan from the Fund, including timelines.
(4) For the Department to forgive a loan from the Fund.
(e) The eligibility criteria must include all of the following:
(1) A federal government agency is shutdown.
(2) An individual applying for a loan from the Fund is a resident of this State who is a federal worker and who is furloughed or required to work without pay from a federal government agency during a shutdown.
§ 3905. Regulatory authority.
The Department may adopt regulations to implement and administer this chapter.
Section 2. Amend § 1309, Title 2 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 1309. Powers.
The Authority shall have all of the powers necessary or convenient to carry out and effectuate the purposes and provisions of this chapter, to be exercised through the written approval of the Secretary, including, but without limiting the generality of the foregoing, the power to:
(28) Delegate to the Delaware Transit Corporation the rights and responsibilities to:
f. Provide service without charge to any resident of this State on any public transportation facility operated by the Delaware Transit Corporation if all of the following apply:
1. The resident is federal worker, as defined under § 2503E of Title 6, who is furloughed or required to work without pay during a shutdown, as defined under § 2503E of Title 6.
2. The service is provided during a shutdown, as defined under § 2503E of Title 6.
3. The resident presents valid federal identification issued by a federal government agency, as defined under § 2503E of Title 6, at the time the service is provided.
Section 3. Amend § 8604, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 8604. Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll; payment plan for
taxes
taxes; payment deferral for federal worker affected by shutdown
[Effective until Aug. 12, 2028].
(e)(1) The tax collecting authority of each county shall allow a taxpayer to defer the payment of county taxes, school taxes, or both if all of the following conditions are met:
a. The property is zoned for residential use and is the primary residence of the taxpayer.
b. The taxpayer is a federal worker, as defined under § 2503E of Title 6, who is furloughed or required to work without pay during a shutdown, as defined under § 2503E of Title 6.
(2) A deferment granted under this subsection is in effect during and for 60 days after a shutdown, as defined under § 2503E of Title 6.
(3) The tax collecting authority may not assess any penalty or interest on taxes deferred under this subsection.
Section 4. Amend § 8604, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 8604. Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll; payment plan for
taxes
taxes; payment deferral for federal worker affected by shutdown
[Effective Aug. 12, 2028].
(e)(1) Notwithstanding subsection (a) of this section or any other Delawar or county law to the contrary, the tax collecting authority of each county shall allow a taxpayer to defer the payment of county taxes, school taxes, or both if all of the following conditions are met:
a. The property is zoned for residential use and is the primary residence of the taxpayer.
b. The taxpayer is a federal worker, as defined under § 2503E of Title 6, who is furloughed or required to work without pay during a shutdown, as defined under § 2503E of Title 6.
(2) A deferment granted under this subsection is in effect during and for 60 days after a shutdown, as defined under § 2503E of Title 6.
(3) The tax collecting authority may not assess any penalty or interest on taxes deferred under this subsection.
Section 5. Amend § 8701, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 8701. Collection permitted from personal property or real
property.
property; collection prohibited from federal worker affected by shutdown.
(e)(1) Notwithstanding subsection (a) of this section or any other Delawar or county law to the contrary, the tax collecting authority of each county may not collect county taxes, school taxes, or both from a taxpayer if all of the following conditions are met:
a. The taxes are owed for a property that is zoned for residential use and is the primary residence of the taxpayer.
b. The taxpayer is a federal worker, as defined under § 2503E of Title 6, who is furloughed or required to work without pay during a shutdown, as defined under § 2503E of Title 6.
(2) The prohibition on the collection of taxes under this subsection is in effect during and for 60 days after a shutdown, as defined under § 2503E of Title 6.
(3) The tax collecting authority may not assess any penalty or interest on taxes prohibited from being collected under this subsection.
Section 6. Amend § 511, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 511. Extension of time for filing and payment.
(a)
The
Except as provided under subsection (e) of this section, the
Director may grant a reasonable extension of time for the payment of any tax or estimated tax imposed by this title or by Title 4, or any installment thereof, or for filing any return, declaration, statement or other document required, on such terms and conditions as the Director may require.
(b)
If
Except as provided under subsection (e) of this section, if
any extension of time is granted for the payment of any amount of tax, the Director may require the taxpayer to furnish a bond, or other security, in an amount not exceeding twice the amount of the tax for which the extension of time for payment is granted, on such terms and conditions as the Director may require.
(e)(1) The Director shall grant a taxpayer an extension of time for the payment of any tax or estimated tax imposed by this title, or any installment thereof, or for filing any return, declaration, statement, or other document required if the taxpayer is a federal worker, as defined under § 2503E of Title 6, who is furloughed or required to work without pay during a shutdown, as defined under § 2503E of Title 6.
(2) An extension of time granted under paragraph (e)(1) of this section is in effect during and for 60 days after a shutdown, as defined under § 2503E of Title 6.
(3) The Director may not require a taxpayer who is granted an extension of time for the payment of any amount of tax under paragraph (e)(1) of this section to furnish a bond or other security or pay a penalty or interest.
SYNOPSIS
This Act provides the following support for federal workers during a government shutdown:
(1) In Section 1 of this Act, interest free loans to provide financial assistance.
(2) In Section 2 of this Act, free transportation on public transit.
(3) In Sections 3 through 6 of this Act, deferral of certain State, county, and school tax filings, payments, and collections.
Author: Senator Brown