DE SB178

Requires loans to political committees to be documented with written records including lender name, address, signature, repayment schedule, and interest rate, with exceptions for candidate loans to their own committees.

Mandates loan proceeds be deposited into the political committee's designated financial institution account within 3 business days and prohibits holding proceeds in personal accounts or other individuals' accounts.

Requires political committees to designate a Delaware financial institution as their contribution depository and file monthly account statements with the State Election Commissioner covering each reporting period.

Increases the reporting threshold for debts from $50 to $100 and requires written loan documentation to be attached to reports filed with the Commissioner.

Makes technical corrections to election law language and updates reporting requirements for third-party advertisements to include loan documentation.