# Delaware HB 400: AN ACT TO AMEND TITLE 5, TITLE 6, TITLE 8, TITLE 12, AND TITLE 29 OF THE DELAWARE CODE RELATING TO FEES AND TAXES ADMINISTERED BY THE SECRETARY OF STATE.

Delaware HB 400, AN ACT TO AMEND TITLE 5, TITLE 6, TITLE 8, TITLE 12, AND TITLE 29 OF THE DELAWARE CODE RELATING TO FEES AND TAXES ADMINISTERED BY THE SECRETARY OF STATE., is a 153rd General Assembly (2024–2026) House bill sponsored by Kerri Evelyn Harris (Democratic); status signed, last action 2026-05-21 (Signed by Governor); PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/DE-HB400-153
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Delaware HB 400
- State: Delaware
- Session: 153rd General Assembly (2024–2026)
- Title: AN ACT TO AMEND TITLE 5, TITLE 6, TITLE 8, TITLE 12, AND TITLE 29 OF THE DELAWARE CODE RELATING TO FEES AND TAXES ADMINISTERED BY THE SECRETARY OF STATE.
- Status: signed
- Chamber: House
- Introduced: 2026-04-09
- Last action: 2026-05-21, Signed by Governor
- Sponsor: Kerri Evelyn Harris (Democratic)
- Cosponsors: 7
- Touches household money: yes
- Roll calls: 2 (40 yes, 17 no in all)
- Economic provisions PRIA read: 11

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Businesses pay more for faster filings: cost, high. For covered business filings, information requests, and related state services, the law raises or adds extra fees for faster processing. Full schedules cap these fees at $10,000 for 30 minutes, $2,500 for one hour, and $1,500 for two hours. Same-day fees are capped at $500, and 24-hour fees at $300…
- Limited liability partnerships pay higher fees: cost, high. Covered limited liability partnership filings cost $300 per partner, up from $200. The annual maximum rises from $120,000 to $180,000, and fees cannot exceed that new cap. These charges cover statements of qualification, statements of foreign qualification, and annual reports. Both domestic and for…
- Businesses pay more for document reviews: cost, medium. Advance review of covered partnership and limited liability company filing documents costs $350, up from $250. Standard corporate document review also rises from $250 to $350; documents under 8 Del. C. § 204 cost $1,500. The law sets a $350 advance-review fee for statutory-trust filing documents. W…
- Corporations pay more for incorporation certificates: cost, medium. The Secretary of State charges $200 to make and issue a covered certificate of incorporation, up from $11.50. An additional certified copy of a certificate of incorporation or articles of association costs $50. Prior fees for those copy services were $11.50 or $5.75, depending on the service.
- Higher business filing and copy fees: cost, medium. Under Section 1410, filing a certificate of acceptance, amendment, correction, or cancellation costs $200, up from $100. Certifying a copy costs $50 instead of $20, plus $2 per page instead of $1 when the state supplies it. Further noncertified copies cost $10 for the first page and $2 per extra pa…
- Out-of-state corporations pay higher report fees: cost, medium. Foreign corporations doing business in Delaware pay $250 for their annual report, up from $125. Missing the June 30 filing deadline brings a $200 penalty, up from $125.
- Trademark owners face higher state fees: cost, medium. Applying to register a Delaware mark costs $100, up from $25. A registration certificate costs $50, up from $10, and recording an ownership assignment costs $100 instead of $25. Renewal costs $100 instead of $25 when filed during the six months before the registration expires. Requesting completion…
- Higher annual taxes for Delaware businesses: cost, medium. Beginning January 1, 2026, covered partnerships and limited liability companies pay $400 in annual tax, up from $300. This covers partnerships that filed a statement of partnership existence. It also covers domestic limited partnerships and limited liability companies, plus foreign ones registered…
- Plaintiffs pay higher lawsuit notice fees: cost, low. Covered service of lawsuit papers through Delaware's Secretary of State costs $100, up from $50. This covers specified partnership, limited liability company, corporation, and statutory-trust proceedings, including covered foreign entities. Domestic limited partnerships and their series use this ro…
- Qualifying corporations pay more to close: cost, low. A qualifying corporation pays $50 to file its dissolution certificate, up from $10. It must have no assets and have stopped doing business. It must have owed only the minimum franchise tax in every year since Delaware incorporation. All franchise taxes and fees due or assessable through the filing…
- Higher lawsuit fees after foreign business mergers: cost, low. This change applies when a merger or consolidation leaves a surviving or resulting entity organized outside Delaware. Plaintiffs who serve legal papers through Delaware’s Secretary of State under the affected rules pay the standard $100 fee. That replaces the previous $50 fee.

## Sponsors and cosponsors

- Sponsor: Kerri Evelyn Harris (Democratic), House
- Cosponsor: Kimberly Williams (Democratic), House
- Cosponsor: S. Elizabeth Lockman (Democratic), Senate
- Cosponsor: Melissa Minor-Brown (Democratic), House
- Cosponsor: Edward S. Osienski (Democratic), House
- Cosponsor: Trey Paradee (Democratic), Senate
- Cosponsor: David P. Sokola (Democratic), Senate
- Cosponsor: Bryan Townsend (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-05-12 | Senate | Passed (3/5 required) | pass | 15 | 6 |   |
| 2026-04-23 | House | Passed (3/5 required) | pass | 25 | 11 |   |

## Actions (11)

- 2026-05-21: Signed by Governor (Governor)
- 2026-05-12: Passed By Senate. Votes: 15 YES 6 NO (Senate)
- 2026-05-07: Reported Out of Committee (Executive) in Senate with 4 On Its Merits (Senate)
- 2026-04-23: Assigned to Executive Committee in Senate (Senate)
- 2026-04-23: Passed By House. Votes: 25 YES 11 NO 5 ABSENT (House)
- 2026-04-23: Amendment HA 2 to HB 400 - Passed In House by Voice Vote (House)
- 2026-04-23: Amendment HA 2 to HB 400 - Introduced and Placed With Bill (House)
- 2026-04-23: Amendment HA 1 to HB 400 - Stricken in House (House)
- 2026-04-22: Amendment HA 1 to HB 400 - Introduced and Placed With Bill (House)
- 2026-04-15: Reported Out of Committee (Administration) in House with 3 On Its Merits (House)
- 2026-04-09: Introduced and Assigned to Administration Committee in House (House)

## Bill text

- Current, 2026-04-09: [HTML](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=143069&legislationTypeId=1&docTypeId=2)

## Related bills

- HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITIONIST LICENSURE ACT. (passed house)
- HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO SUPPORT POOR PERSONS. (signed)
- SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATIONAL THERAPISTS. (vetoed)
- HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLIC UTILITY CONSUMERS. (vetoed)
- SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS. (vetoed)
- HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING FOAM AND EQUIPMENT. (failed)

## Sources
- [Current (HTML)](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=143069&legislationTypeId=1&docTypeId=2)

## Related
- [HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITI…](https://policyrisk.com/state-bill/DE-HS1FORHB449-153)
- [HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO S…](https://policyrisk.com/state-bill/DE-HB357-153)
- [SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATI…](https://policyrisk.com/state-bill/DE-SB279-153)
- [HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLI…](https://policyrisk.com/state-bill/DE-HB393-153)
- [SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS.](https://policyrisk.com/state-bill/DE-SB231-153)
- [HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING…](https://policyrisk.com/state-bill/DE-HB356-153)
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Source: PRIA, https://policyrisk.com/state-bill/DE-HB400-153 (as of 2026-10-11).