Fabio
71 lines
3.6 KiB
Markdown
71 lines
3.6 KiB
Markdown
---
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type: "Bill"
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title: "AN ACT TO AMEND TITLE 18 OF THE DELAWARE CODE RELATING TO CAPTIVE INSURANCE."
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description: "This bill corrects an unintended consequence of House Bill No. 15 of the 148th General Assembly, signed into law by the Governor on June 24, 2015, by preventing double taxation of premium ceded to a series captive insurance company or protected cell. This bill also precludes premium taxation of series limited liability companies, exclusive of any series thereof, when premium is written only in the series of such of series limited liability companies."
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jurisdiction: "us/states/de"
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legislature: "Delaware General Assembly"
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session: "149"
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identifier: "HB 86"
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citation: "Delaware HB 86 (149)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Brian J. Bushweller", "Bryon H. Short"]
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version_count: 1
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action_count: 7
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vote_count: 2
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first_action: "2017-03-21"
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last_action: "2017-08-30"
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source: "openstates"
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source_identifier: "ocd-bill/71a2e46c-1d25-4de9-b4ac-62357f7663fc"
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source_url: "https://legis.delaware.gov/BillDetail?LegislationId=25497"
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source_hash: "2febefce531c61435781df125e1d8b95bcdefd27935611503999518f72a3a0fb"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-de"]
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---
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# Delaware HB 86 (149) — AN ACT TO AMEND TITLE 18 OF THE DELAWARE CODE RELATING TO CAPTIVE INSURANCE.
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This bill corrects an unintended consequence of House Bill No. 15 of the 148th General Assembly, signed into law by the Governor on June 24, 2015, by preventing double taxation of premium ceded to a series captive insurance company or protected cell. This bill also precludes premium taxation of series limited liability companies, exclusive of any series thereof, when premium is written only in the series of such of series limited liability companies.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=25497&legislationTypeId=1&docTypeId=2&legislationName=HB86)
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## Votes
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- 3/5 — **18–0** (pass) · upper
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- 3/5 — **38–0** (pass) · lower
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## Sponsors
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- Brian J. Bushweller — primary (person)
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- Bryon H. Short — primary (person)
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- Catherine Cloutier — cosponsor (person)
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- Daniel B. Short — cosponsor (person)
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- Ernesto B Lopez — cosponsor (person)
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- Helene M. Keeley — cosponsor (person)
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- Michael Ramone — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2017-03-21** Introduced and Assigned to Economic Development/Banking/Insurance/Commerce Committee in House `introduction, referral-committee`
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- **2017-03-29** Reported Out of Committee (Economic Development/Banking/Insurance/Commerce) in House with 9 On Its Merits `committee-passage`
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- **2017-05-16** Passed By House. Votes: 38 YES 2 ABSENT `passage`
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- **2017-05-17** Assigned to Banking, Business & Insurance Committee in Senate `introduction, referral-committee`
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- **2017-06-07** Reported Out of Committee (Banking, Business & Insurance) in Senate with 4 On Its Merits `committee-passage`
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- **2017-06-13** Passed By Senate. Votes: 18 YES 3 ABSENT `passage`
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- **2017-08-30** Signed by Governor `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/71a2e46c-1d25-4de9-b4ac-62357f7663fc`. Confidence: reported (aggregated from official Delaware legislature records).
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