Bill > SB207

This bill amends Delaware's tax code to restrict aviation jet fuel tax exemptions for commercial airlines that transport Immigration and Customs Enforcement (ICE) detainees for deportation without meeting specific legal standards. Specifically, the bill requires commercial airlines seeking economic development tax exemptions to present a valid judicial warrant or order issued by a federal judge or magistrate (excluding administrative immigration detainers) and demonstrate that detained individuals have been afforded full due process rights, including the right to counsel and a hearing before an immigration judge. If airlines cannot meet these requirements, the Council on Development Finance and the Director of Small Business must revoke their tax exemption, which was previously available for up to five years to support aviation industry development in the state. The bill will take effect 30 days after its enactment, and its purpose appears to be creating additional legal protections for individuals facing potential deportation by limiting tax benefits for airlines involved in deportation transportation.

Government Affairs

https://legis.delaware.gov/BillDetail?LegislationId=142736