Bill Text: DE HB35 | 2015-2016 | 148th General Assembly | Draft

Delaware House Bill 35 (Prior Session Legislation)

Draft

Bill Title: An Act To Amend Title 30 Of The Delaware Code Relating To A Tax Credit For Demolition Permit Fees In Case Of Natural Disaster.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Engrossed - Dead) 2015-04-01 - Assigned to Finance Committee in Senate [HB35 Detail]

Download: Delaware-2015-HB35-Draft.html

SPONSOR:	Rep. Spiegelman & Sen. Lawson;
	Reps. Collins, Wilson; Sen. Pettyjohn

HOUSE OF REPRESENTATIVES

148th GENERAL ASSEMBLY

HOUSE BILL NO. 35

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A TAX CREDIT FOR DEMOLITION PERMIT FEES IN CASE OF NATURAL DISASTER.

WHEREAS, natural disasters such as tornadoes, hurricanes, earthquakes, or floods can happen at any time; and

WHEREAS, the State of Delaware has periodically suffered such natural disasters, but fortunately natural disasters are infrequent; and

WHEREAS, a natural disaster can have severe and profound impact on some unfortunate residents; and

WHEREAS, to impose governmental fees to clean up from such a natural disaster is adding to the burden already being borne by the unfortunate residents; and

WHEREAS, it is hoped that the political subdivisions of this state will show mercy and exercise discretion by waiving such fees in such circumstances.

NOW, THEREFORE:

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1.Amend Chapter 11, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

� 1118.Credit for demolition permit fee in case of natural disaster.

Upon certification from the county, a resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any demolition permit fee imposed by the State of Delaware or any political subdivision thereof if said demolition is necessitated as a result of damage caused by an Act of God, as defined in §9103 of Title 7.

Section 2.This Act shall be known as the "Barbara Smith-Morlock and Robert Dolga Act".

SYNOPSIS

This bill creates a tax credit for demolition permit fees if the demolition is needed as a result of damage caused by a natural disaster.This bill shall be referred to as the "Barbara Smith-Morlock and Robert Dolga Act".