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Read. Follow. Verify.Delaware alters Secretary of State business fees and entity taxes
Last action · May 21, 2026: Signed by GovernorSponsors: Kerri Harris and 6 others
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What This Bill Does
This Act alters various fees and annual taxes assessed by the Delaware Secretary of State. Most fee changes take effect on August 1, 2026, while partnership, limited partnership, and limited liability company annual tax changes take effect on January 1, 2026.
Business entities registered in Delaware face revised annual tax obligations and administrative fee rates, altering the cost of maintaining legal business status in the state.
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Limited liability companies
Annual tax rates and administrative fees administered by the Secretary of State are altered.
Partnerships
Annual tax rates and administrative fees administered by the Secretary of State are altered.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
When do the annual tax changes for LLCs and partnerships take effect?
When do most other fee changes under the Act take effect?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
11 actions- May 21, 2026Office of the GovernorEnrolledSigned by Governor
- May 12, 2026SenateFloorPassed By Senate. Votes: 15 YES 6 NO
- May 7, 2026SenateCommitteeReported Out of Committee (Executive) in Senate with 4 On Its Merits
- Apr 23, 2026SenateIntroducedAssigned to Executive Committee in Senate
- Apr 23, 2026HouseFloorPassed By House. Votes: 25 YES 11 NO 5 ABSENT
- Apr 23, 2026HouseCommitteeAmendment HA 2 to HB 400 - Passed In House by Voice Vote
Show 5 earlier actions
- Apr 23, 2026HouseCommitteeAmendment HA 2 to HB 400 - Introduced and Placed With Bill
- Apr 23, 2026HouseAmendment HA 1 to HB 400 - Stricken in House
- Apr 22, 2026HouseCommitteeAmendment HA 1 to HB 400 - Introduced and Placed With Bill
- Apr 15, 2026HouseCommitteeReported Out of Committee (Administration) in House with 3 On Its Merits
- Apr 9, 2026HouseIntroducedIntroduced and Assigned to Administration Committee in House
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Voting Record
3/5
Total
21
- Yes
- 15
- No
- 6
- Present
- 0
- Not voting
- 0
- Abstain
- 0
How they voted (21)
Show 1 earlier roll call
3/5
Total
41
- Yes
- 25
- No
- 11
- Present
- 0
- Not voting
- 0
- Abstain
- 0
- Other positions
- 5
How they voted (36)
12 more members
Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
legis.delaware.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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