DE SB207

Prohibits commercial airlines from receiving Delaware's aviation jet fuel tax exemption for economic development if they transport individuals detained by U.S. Immigration and Customs Enforcement for deportation

Airlines transporting ICE detainees can only qualify for the exemption if they present a valid judicial warrant or order issued by a federal judge or magistrate (administrative immigration detainers do not qualify)

Alternatively, airlines must demonstrate that detained individuals have been afforded due process rights, including the right to counsel and a hearing before an immigration judge

Requires the Council on Development Finance and Director of Small Business to revoke existing exemptions from airlines that fail to meet these conditions

Takes effect 30 days after enactment into law