Bill Commons

DE HB 7

enacted

AN ACT TO AMEND TITLE 18 OF THE DELAWARE CODE RELATING TO TAXES.

Delaware · 2025-2026 Regular Session (153rd General Assembly) · lower

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Quick answers

Did DE HB 7 pass?

Yes. DE HB 7 has been enacted into law. Latest recorded action (2025-04-14): Signed by Governor

What is DE HB 7 about?

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.

Who sponsors DE HB 7?

John "Jack" Walsh, Nicole Poore, Spiros Mantzavinos and 1 others are the primary sponsors of DE HB 7, joined by 2 cosponsors.

Description

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.

Introduced
2025-01-16
Latest action
2025-04-14 — Signed by Governor
Bill type
bill
Last updated
—

Sponsors

  • John "Jack" Walshprimary
  • Nicole Pooreprimary
  • Spiros Mantzavinosprimary
  • William Bushprimary
  • Nicole Poorecosponsor
  • John "Jack" Walshcosponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2025-04-14

    Signed by Governor

    executive-signature

  2. 2025-03-27

    Passed By Senate. Votes: 19 YES 2 ABSENT

    passage

  3. 2025-03-19

    Reported Out of Committee (Banking, Business, Insurance & Technology) in Senate with 5 On Its Merits

    committee-passage

  4. 2025-01-28

    Assigned to Banking, Business, Insurance & Technology Committee in Senate

    introduction,referral-committee

  5. 2025-01-28

    Passed By House. Votes: 36 YES 5 ABSENT

    passage

  6. 2025-01-22

    Reported Out of Committee (Economic Development/Banking/Insurance & Commerce) in House with 11 On Its Merits

    committee-passage

  7. 2025-01-16

    Introduced and Assigned to Economic Development/Banking/Insurance & Commerce Committee in House

    introduction,referral-committee

Versions

Documents

Votes

  • SM

    2025-01-28 · pass · 36-0

    Member-level votes (41)
    • Stephanie T. Bolden: yes
    • Frank Burns: yes
    • William Bush: yes
    • William J. Carson: yes
    • Nnamdi O. Chukwuocha: yes
    • Richard G. Collins: yes
    • Franklin D. Cooke: yes
    • Daniel B. Short: yes
    • Timothy D. Dukes: yes
    • Mara Gorman: yes
    • Ronald E. Gray: yes
    • Krista Griffith: other
    • Kerri Evelyn Harris: yes
    • Debra Heffernan: yes
    • Kevin S Hensley: yes
    • Jeff Hilovsky: yes
    • Valerie Jones Giltner: yes
    • Kendra Johnson: yes
    • Kimberly Williams: yes
    • Kamela T Smith: yes
    • Larry Lambert: yes
    • Sean M. Lynn: other
    • Michael F. Smith: other
    • Melissa Minor-Brown: yes
    • Shannon Morris: yes
    • Eric Morrison: yes
    • DeShanna U Neal: yes
    • Josue O Ortega: yes
    • Edward S. Osienski: yes
    • Stell Parker Selby: other
    • Sophie Phillips: yes
    • Charles S Postles Jr.: yes
    • Cyndie Romer: yes
    • Melanie Ross Levin: yes
    • Sherae'a Moore: other
    • Bryan W. Shupe: yes
    • Claire Snyder-Hall: yes
    • Jeffrey N. Spiegelman: yes
    • Jesse R. Vanderwende: yes
    • Madinah Wilson-Anton: yes
    • Lyndon D. Yearick: yes
  • SM

    2025-03-27 · pass · 19-0

    Member-level votes (21)
    • Darius J. Brown: yes
    • Eric Buckson: other
    • Daniel Cruce: yes
    • Stephanie L. Hansen: yes
    • Gerald W. Hocker: yes
    • Kyra L. Hoffner: yes
    • Russell Huxtable: yes
    • Dave G. Lawson: other
    • S. Elizabeth Lockman: yes
    • Spiros Mantzavinos: yes
    • Trey Paradee: yes
    • Brian Pettyjohn: yes
    • Marie Pinkney: yes
    • Nicole Poore: yes
    • Bryant L. Richardson: yes
    • Ray Seigfried: yes
    • David P. Sokola: yes
    • Laura V. Sturgeon: yes
    • Bryan Townsend: yes
    • John "Jack" Walsh: yes
    • David L. Wilson: yes

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_api_sync, retrieved 2026-10-26T16:28:04.730334Z

Inspect retained evidence for changes recorded after evidence tracking began:

Session-wide evidence can include changes to other bills:

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Known limitations

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  • Committee referrals are not yet captured.

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