Delaware · 153rd General Assembly (2025-2026) · Bill
HB 7: AN ACT TO AMEND TITLE 18 OF THE DELAWARE CODE RELATING TO TAXES.
Enacted Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 7 is a bill introduced in the Delaware House on January 16, 2025. According to its official title, it concerns: AN ACT TO AMEND TITLE 18 OF THE DELAWARE CODE RELATING TO TAXES. Primary sponsor: Bill Bush (Democratic), Spiros Mantzavinos (Democratic). It lists 2 additional sponsors. Most recent recorded action (April 14, 2025): Signed by Governor.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
This bill resolves an internal inconsistency in the Insurance Code regarding the timing of payment of taxes for captive insurance companies and surplus lines brokers. Sections 1917 and 6914 of the Insurance Code specifically address the amount and timing of taxes due for surplus lines brokers and captive insurance companies, respectively. Surplus lines brokers and captive insurance companies will continue to pay premium taxes in accordance with Sections 1917 and 6914, respectively, as they have historically.
Sponsors
Sponsors by party (alphabetical): Democratic 4
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Bill Bush | Primary sponsor | Democratic | House | 29 |
| Spiros Mantzavinos | Primary sponsor | Democratic | Senate | 7 |
| Nicole Poore | Co-sponsor | Democratic | Senate | 12 |
| Jack Walsh | Co-sponsor | Democratic | Senate | 9 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Signed by Governor
- Passed By Senate. Votes: 19 YES 2 ABSENT
- Reported Out of Committee (Banking, Business, Insurance & Technology) in Senate with 5 On Its Merits
- Assigned to Banking, Business, Insurance & Technology Committee in Senate
- Passed By House. Votes: 36 YES 5 ABSENT
- Reported Out of Committee (Economic Development/Banking/Insurance & Commerce) in House with 11 On Its Merits
- Introduced and Assigned to Economic Development/Banking/Insurance & Commerce Committee in House