DE HB25

Declares that relief rebates issued under the 2022 Delaware Relief Rebate Program are qualified disaster relief payments under Section 139 of the Internal Revenue Code, excluding them from federal gross income for tax purposes.

Applies only to rebates issued during the period when the federal major disaster declaration for Delaware related to COVID-19 remains in effect.

Establishes that rebates are intended to reimburse or pay for reasonable and necessary personal, family, living, or funeral expenses incurred as a result of the COVID-19 pandemic.

Limits state liability by clarifying the state makes no representations or warranties regarding federal tax treatment and prohibits civil claims or suits against the state related to this legislation.

Effective as of the date House Bill 360 (the 2022 Delaware Relief Rebate Program) was enacted on April 14, 2022.