Delaware 2023-2024 Regular Session

Delaware House Bill HB24

Introduced
2/29/24  
Introduced
2/29/24  
Engrossed
3/14/24  
Refer
2/29/24  
Engrossed
3/14/24  
Enrolled
6/11/24  
Refer
3/14/24  
Passed
6/27/24  
Enrolled
6/11/24  

Caption

An Act To Amend Title 30 Of The Delaware Code Relating To Charitable Donations And Income Tax Returns.

Impact

The introduction of this bill is expected to have significant implications on state laws concerning charitable contributions and tax returns. By allowing tax deductions for donations directly to the SL24 Foundation, it aims to enhance funding for mental health services, especially for uninsured and underinsured youth. This legislative change is designed to encourage greater community support for mental health initiatives, thereby addressing a critical need in Delaware, particularly among younger populations facing mental health challenges.

Summary

House Bill 24 aims to establish the SL24: UnLocke the Light Foundation Fund under Title 30 of the Delaware Code, enabling taxpayers to make voluntary donations to support mental health initiatives for youth. The bill facilitates this by allowing individuals to designate $1.00 or more from their tax refunds or income tax liabilities to the foundation fund. The SL24 Foundation is dedicated to providing educational resources and support for young people experiencing mental health crises, and the fund is intended to bolster these efforts financially.

Sentiment

The overall sentiment surrounding HB24 appears to be positive, with strong support from the community and legislators who value mental health advocacy. Proponents emphasize the importance of creating resources and support systems for youth in crisis as a vital public health issue. However, as with any legislative measure involving tax policy, there may be concerns regarding its impact on state revenue and the effective utilization of the funds raised through the program.

Contention

Despite the supportive sentiment, there may be some contention regarding the ongoing governance and transparency of the fund's utilization. Questions might arise about the effectiveness of the SL24 Foundation in managing the contributions and whether the funding would adequately address the diverse needs of youth mental health across the state. Stakeholders may seek assurances of accountability and oversight in how the funds collected through tax designations are allocated and used.

Companion Bills

No companion bills found.

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