DE HB145

Creates the Delaware Infrastructure Emergency Response Act to exempt out-of-state businesses and employees from state and local taxes, licensing, and registration requirements when performing emergency-related infrastructure work during declared emergencies

Defines "Emergency Period" as beginning within 5 days of a declared state of emergency and extending 60 calendar days after the emergency ends

Covers infrastructure work on communications networks, electric systems, gas distribution, water pipelines, and public roads and bridges damaged or impaired during emergencies

Requires out-of-state businesses and employees to still pay transaction taxes including fuel taxes, sales/use taxes, hotel taxes, and car rental taxes during the emergency period

Mandates that out-of-state businesses remaining after the emergency period must comply with all standard Delaware registration, licensing, and tax filing requirements