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Delaware Delaware has a Constitutional Amendment from 1980 that limits appropriations to 98% of estimated revenues. ARTICLE VIII - Revenue and Taxation §6. Procedure in withdrawal
and payment of public moneys; annual publication of receipts and
expenditures. (b) No appropriation, supplemental appropriation, or Budget Act shall cause the aggregate State general fund appropriations enacted for any given fiscal year to exceed 98 percent of the estimated State general fund revenue for such fiscal year from all sources, including estimated unencumbered funds remaining at the end of the previous fiscal year. An Act approved pursuant to the provisions of Section 3 of this Article shall not be considered an appropriation for the purpose of this Section. Estimated unencumbered funds are calculated by taking the estimated general fund cash balance at the end of the fiscal year less estimated revenue anticipation bonds or notes, estimated encumbrances, estimated continuing appropriations and the amount of the Budget Reserve Account as established in subsection (d) of this Section at the end of said fiscal year. The amount of said revenue estimate and estimated unencumbered funds remaining shall be determined by the most recent Joint Resolution approved from time to time by a majority of the members elected to each House of the General Assembly and signed by the Governor. (c) Notwithstanding subsection (b) of this Section, any portion of the amount between 98 and 100 percent of the estimated State general fund revenue for any fiscal year as estimated in accordance with subsection (b) of this Section may be appropriated in any given fiscal year in the event of emergencies involving the health, safety or welfare of the citizens of the State of Delaware, such appropriations to be approved by three-fifths of the members elected to each House of the General Assembly. (d) There is hereby established a Budget Reserve Account within the General Fund. Within forty-five (45) days after the end of any fiscal year, the excess of any unencumbered funds remaining from the said fiscal year shall be paid into the Budget Reserve Account, provided, however, that no such payment will be made which would increase the total of the Budget Reserve Account to more than five percent (5%) of only the estimated State General Fund Revenues as set by the provisions of subsection (b) of this Section. The excess of any unencumbered funds shall be determined by subtracting from the actual unencumbered funds at the end of any fiscal year an amount which together with the latest estimated revenues is necessary to fund the ensuing fiscal year's General Fund Budget including the required estimated General fund supplemental and automatic appropriations for said ensuing fiscal year less estimated reversions. The General Assembly by a three-fifths vote of the members elected to each House, may appropriate from the Budget Reserve Account such additional sums as may be necessary to fund any unanticipated deficit in any given fiscal year or to provide funds required as a result of any revenue reduction enacted by the General Assembly. (Paragraphs (b), (c), (d) added in 1980). -- THE CONSTITUTION OF THE STATE OF DELAWARE Delaware has a Constitutional Amendment from 1980 that requires a 3/5 vote of the Legislature to increase taxes, and a Constitutional Amendment from 1981 that requires a 3/5 vote of the Legislature to impose new taxes. ARTICLE VIII - Revenue and Taxation §10. Limitation on increase of rate of taxes and license fees; exception to meet obligation under faith and credit pledge; allocation of public moneys to meet such obligation if revenues are not sufficient to meet such pledge. (a) The effective rate of any tax levied or license fee imposed by the State may not be increased except pursuant to an Act of the General Assembly adopted with the concurrence of three-fifths of all members of each House. (b) Prior to the beginning of each fiscal year of the State, the General Assembly shall appropriate revenues of the State to pay interest on its debt to which it has pledged its faith and credit and which interest is payable in the year for which such appropriation is made and to pay the principal of such debt, payable in such year, whether at maturity or otherwise. To the extent that insufficient revenues of the State are available to pay principal of and interest on such debt when due and payable, the first public moneys of the State thereafter received shall be set aside and applied to the payment of the principal of and interest of such debt. To make up for such insufficient revenues, the General Assembly may increase the rate of taxes and fees without regard to the limitation of Paragraph (a) hereof after the failure to pay when due the principal of and interest on such debt. (Section 10 added in 1980) §11. Imposition or levy of new taxes or license fee. (a) No tax or license fee may be imposed or levied except pursuant to an act of the General Assembly adopted with the concurrence of three-fifths of all members of each House. (b) Prior to the beginning of each fiscal year of the State, the General Assembly shall appropriate revenues of the State to pay interest on its debt to which it has pledged its faith and credit and which interest is payable in the year for which such appropriation is made and to pay the principal of such debt, payable in such year, whether at maturity or otherwise. To the extent that insufficient revenues of the State are available to pay principal of and interest on such debt when due and payable, the first public moneys of the State thereafter received shall be set aside and applied to the payment of the principal of and interest on such debt. To make up for such insufficient revenues, the General Assembly may increase the rate of taxes and fees without regard to the limitations of Paragraph (a) hereof after the failure to pay when due the principal of and interest on such debt. (5-28-81) -- THE CONSTITUTION OF THE STATE OF DELAWARE Delaware’s Constitution limits the state’s
Governor to two terms.
Created by: Jennifer L. Crull Return to Public Interest Institute's Limitations on Government by States Homepage Return to Public Interest Institute's Limitations on Government by Issues Homepage |
