AN ACT TO AMEND TITLE 9 AND TITLE 22 OF THE DELAWARE CODE RELATING TO TELECOM INFRASTRUCTURE.

Taxes

Passed Legislature

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

Sponsor: Cruce
Last action: 2026-05-28
Official status: Senate Executive 5/28/26
Effective date: Not listed

Plain English Breakdown

The bill has passed both chambers but its final status remains uncertain.

Act to Remove Telecom Tax Cap

This act removes the limit on how much tax counties and municipalities can charge for telecom infrastructure used to distribute telephone communication services.

What This Bill Does

Removes a cap on taxes that counties and municipalities can impose on poles, wires, cable, and conduit used to distribute telephone communication services.
Updates sections 8101(e) of Title 9 and section 2001 of Title 22 of the Delaware Code.

Who It Names or Affects

Counties and municipalities in Delaware that levy taxes on telecom infrastructure.
Telecom companies operating in Delaware.

Terms To Know

Cap: A limit or maximum amount set by law.

Limits and Unknowns

It is not clear what specific changes will be made to tax amounts without further details.
This bill has passed both chambers but its final status, such as whether it becomes law after executive action, remains uncertain.

Bill History

2026-05-28 Delaware General Assembly
Introduced and Assigned to Executive Committee in Senate

Official Summary Text

AN ACT TO AMEND TITLE 9 AND TITLE 22 OF THE DELAWARE CODE RELATING TO TELECOM INFRASTRUCTURE.
This Act removes the cap on the amount of tax a county or municipality can levy on poles, wires, cable and conduit for distribution of telephone communication services.

This Act requires a greater than majority vote for passage because § 1 of Article IX of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend a municipal charter, whether directly, by amendment to a specific municipality's charter, or, as in this Act, indirectly, by a general law.

Current Bill Text

Read the full stored bill text

Legislation Document

SPONSOR:

Sen. Cruce & Rep. Chukwuocha

Sens. Seigfried, Townsend

DELAWARE STATE SENATE

153rd GENERAL ASSEMBLY

SENATE BILL NO. 338

AN ACT TO AMEND TITLE 9 AND TITLE 22 OF THE DELAWARE CODE RELATING TO TELECOM INFRASTRUCTURE.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):

Section 1. Amend § 8101(e), Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 8101. Property subject to county taxation.

(e) Special betterments, whether or not also considered to be improvements, shall include and be limited to the following:

(8) Poles, wires, cable and conduit for distribution of telephone communication services either above or below

ground; provided, however, that in no event shall the amount of tax imposed on communications providers that were paying tax on such property as of June 30, 2015, exceed the amount actually paid by such provider to each political subdivision in the fiscal year ending June 30, 2015;

ground;

Section 2. Amend § 2001, Title 22 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

(c) The amount of tax imposed on a communication provider who was being taxed as of June 30, 2015, by municipal corporations on poles, wires, conduit and cable for distribution of telephone communication may not exceed the amount of tax actually paid by such provider to each municipal corporation in fiscal year ending June 30, 2015.

SYNOPSIS

This Act removes the cap on the amount of tax a county or municipality can levy on poles, wires, cable and conduit for distribution of telephone communication services.

This Act requires a greater than majority vote for passage because § 1 of Article IX of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend a municipal charter, whether directly, by amendment to a specific municipality's charter, or, as in this Act, indirectly, by a general law.

Author: Senator Cruce