Legislation · General Assembly 150

HB 282

AN ACT PROPOSING AN AMENDMENT TO ARTICLE VIII OF THE DELAWARE CONSTITUTION RELATING TO TAXATION.

Synopsis

This bill is the first leg of a Constitutional Amendment to require a 3/5 vote of each House of the General Assembly to enact a law that would enable a county to enact a tax or increase a tax rate above a rate currently authorized by state law. The General Assembly cannot increase a State tax or enact a new State tax without enacting such a law by a three-fifths vote of each House. This bill applies the same rule to State legislation enabling a county to take such action.