Captive Insurance/Timing of Payments for Taxes
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “AN ACT TO AMEND TITLE 18 OF THE DELAWARE CODE RELATING TO TAXES.” Read the full text
153rd General Assembly
What it does
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
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced · Jan 16, 2025
Signed · Apr 14, 2025
Latest official status shown, exactly as the official record states it. The step by step history lives on the official page linked below.
The numbers
1
sponsor on the bill
Sponsors
Recorded votes
Recorded voteSenate · 2025-03-27 · Passed · Yes 19, No 0, NotVoting 0, Conflict 0, Absent 2, Vacant 0
Recorded voteHouse · 2025-01-28 · Passed · Yes 36, No 0, NotVoting 0, Conflict 0, Absent 5, Vacant 0
Roll-call results shown verbatim from the Delaware legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Signed (Apr 14, 2025).