DE HB267

Increases filing fees for partnerships, limited partnerships, limited liability companies, and corporations across multiple Delaware Code titles, with increases ranging from $5 to $100 per transaction type.

Adds expedited processing fees up to $7,500 for services completed within 30 minutes on the same day of request, and additional fees up to $1,000 for rush processing within one-hour periods.

Raises annual franchise tax rates for corporations, with maximum tax increasing from $165,000 to $180,000 and minimum tax increasing from $75,000 to $90,000.

Defines "exempt corporations" as non-stock organizations exempt from federal income tax or qualifying as civic, charitable, fraternal, or religious organizations, with reduced filing fees of $5.

Effective dates: January 1, 2009 for tax changes (Sections 12, 24, 38, 59, 60); August 1, 2009 for all other fee and filing changes.