Delaware House Bill HB324

Delaware 2023-2024 Regular Session

• Introduced: 3/5/24
• Engrossed: 3/19/24
• Refer: 3/5/24
• Enrolled: 6/18/24
• Refer: 3/19/24
• Passed: 8/15/24

Caption

An Act To Amend Titles 29 And 30 Of The Delaware Code Relating To The Administrative Responsibilities Of The Department Of Finance.

Impact

This legislation is expected to modernize and clarify the tax administration framework in Delaware, potentially leading to improved efficiency in how taxes are collected and managed. By eliminating the bond requirement for Department of Revenue employees, the bill may reduce operational burdens and enhance flexibility in managing tax-related responsibilities. Further, enabling the Division of Revenue to collect lodging taxes on behalf of counties aligns with broader efforts to enhance intergovernmental cooperation in tax administration.

Summary

House Bill 324 aims to amend Titles 29 and 30 of the Delaware Code, specifically addressing administrative responsibilities within the Department of Finance. Key amendments include the removal of bonding requirements for certain employees and clarifications to tax administration and enforcement processes. The bill seeks to streamline the tax collection process by giving the Department of Finance clear jurisdiction without needing to revise the applicable titles continually. Additionally, it allows the Division of Revenue to coordinate lodging tax collection with county authorities.

Sentiment

General sentiment regarding HB 324 appears to be cautiously optimistic, with support primarily from those advocating for administrative efficiency within the state finance structure. The amendments reflect a desire to simplify complexities associated with tax enforcement and collection. However, there may be concerns from legislators or stakeholders about the accountability measures that could be impacted by the elimination of bonding requirements.

Contention

Notable points of contention could arise around the implications of removing the bond requirement, as this could be seen as a reduction in accountability for employees involved in tax administration. Additionally, while the bill seeks to enhance cooperative tax collection efforts with counties, some may argue about the adequacy of oversight in such arrangements. The potential shifts in responsibilities and jurisdiction may lead to debates about the balance of power between state and local government taxation practices.