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The policy priority

This Week in Dover: House Bill 306

5/7/2026

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By Evan R. Park

Representative Cyndie Romer has advanced House Bill 306 (HB 306), which focuses on how businesses use artificial intelligence (AI) when interacting with customers.

What the Bill Would Do
Under HB 306, it would be illegal for a business to use computer technology in a way that could reasonably make a consumer believe they are speaking with a real person—unless the business clearly discloses that the interaction is automated.

In simple terms: If a customer is chatting with an AI system (such as a chatbot or virtual assistant), the business must clearly inform the customer that they are not speaking with a human.

This is aimed at improving transparency as AI becomes more common in customer service, sales, and online communication.

Business Community Concerns
While many agree that consumers should know when they are interacting with AI, the State Chamber and other stakeholders have raised concerns about one key part of the bill: the private right of action.

This provision would allow individuals to file lawsuits even if they did not suffer actual harm or financial loss. Business leaders have expressed concern that this could lead to unnecessary litigation and increased legal exposure for companies.

Amendments Introduced to Address Concerns
To address concerns and improve clarity, lawmakers have proposed two important amendments:

1. Safe Harbor Provision (House Amendment 1 – Rep. Romer)
Representative Romer agreed to include a “safe harbor” provision designed to protect businesses that follow the rules. Under this amendment, a business would be considered in compliance if it clearly states at the beginning of any interaction: “You are interacting with a computer, not a human.

This means businesses using AI tools such as chatbots, virtual assistants, and automated messaging systems could avoid violations under the Act, provided they clearly disclose upfront that the interaction is AI-generated or automated.

2. Clarifying Damages in Lawsuits (House Amendment 3 – Rep. Sean Lynn)
Representative Sean Lynn introduced an additional amendment that focuses on how damages would be awarded in lawsuits under the law. If a claim is successful, the court would award either the actual proven financial loss, or $1,000 in statutory damages, whichever amount is higher would apply.
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What this means in practice:
  • If a loss is small or difficult to prove, the plaintiff could still receive $1,000
  • If the actual loss is greater than $1,000, the higher amount would be awarded instead

This provides a clearer structure for courts while ensuring minimum compensation in qualifying cases.

The Delaware State Chamber remains in opposition to HB 306 as amended because we would like more clarity around the safe harbor.  We will engage with members of the Senate to express our concerns. As the bill continues through the legislative process, businesses may want to review how they are currently using AI tools and ensure clear communication practices are in place.

Broader Legislative Update: Rep. Jeff Hilovsky to Step Down
In separate news from Legislative Hall, State Representative Jeff Hilovsky (R–Oak Orchard, Long Neck, Angola) has announced that he will not seek reelection this fall. Rep. Hilovsky, who has served two terms, said his decision is driven primarily by a desire to spend more time with his family.

He has represented the 4th District since redistricting in 2022. The district, located in central Sussex County between Georgetown and Rehoboth Beach, is one of the fastest-growing areas in Delaware.

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This Week in Dover

4/23/2026

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By Evan R. Park

If you operate a business in Delaware, two new bills could directly impact your costs, compliance obligations, and day-to-day operations. House Bill 400 and House Bill 380 stand to affect businesses of all sizes, from startups to large multi-entity organizations.

The Delaware State Chamber of Commerce is actively monitoring​ both bills.

House Bill 400: Increased Fees for Business Filings and Compliance
House Bill 400, introduced by Rep. Kerri Evelyn-Harris, proposes a broad increase in fees collected by the Delaware Secretary of State. These changes affect nearly every type of business entity registered in Delaware, including corporations, LLCs, partnerships, statutory trusts, and trademark holders.

What’s Changing
1. Higher Annual Taxes (Effective January 1, 2026)
  • LLCs, limited partnerships, and general partnerships will see annual taxes increase from $300 to $400
  • Businesses with registered series will pay $100 per series, up from $75
2. Increased Filing Fees (Effective August 1, 2026)
Routine business filings will become more expensive, including:
  • Forming new corporations
  • Requesting certified copies
  • Conducting record searches
  • Preclearing documents
3. Trademark Fee Increases
  • Filing, renewing, or transferring a trademark will cost $100 per transaction
4. Higher Expedited Service Costs
  • Expedited processing fees will increase significantly, with top-tier services reaching up to $10,000 in addition to standard filing fees
5. Service of Process Fee Increase
  • The fee doubles from $50 to $100 and will apply uniformly across all entity types

Why This Matters
Delaware’s reputation as a premier state for business formation is built on efficiency and cost-effectiveness. These increases may shift that value equation for companies that manage multiple entities or series structures, rely heavily on frequent filings, use expedited processing services and/or actively maintain trademarks.

Even smaller businesses may feel the impact through higher annual taxes and increased administrative costs. Startups and companies operating on tight margins may need to adjust financial planning sooner than expected.

What Businesses Should Do Now
With some changes already in effect and others arriving in 2026, businesses should begin preparing by:
  • Reviewing current and projected compliance costs
  • Updating budgets to reflect higher annual taxes
  • Reassessing reliance on expedited filing services
  • Evaluating the structure and number of registered entities

House Bill 380: Expanding Delaware’s Data Privacy Requirements
House Bill 380 proposes a major expansion of the Delaware Personal Data Privacy Act (DPDPA), significantly broadening which businesses are subject to privacy compliance obligations.

While originally aimed at larger organizations, this update would bring many small businesses into scope.

Who May Be Covered
A business could fall under the law if it:
  • Handles data from 10,000 Delaware residents, OR
  • Handles data from 5,000 residents and earns 20% or more of revenue from data sales, OR
  • Receives personal data from other businesses (directly or indirectly)

In practice, this could include companies using email marketing tools, customer databases, e-commerce platforms, or analytics software.

Why This Matters
1. Expanded Compliance Requirements
  • Businesses may need to maintain detailed privacy policies, respond to consumer data requests, and/or track how data is collected, used, and shared
2. Marketing and Advertising Adjustments
  • Consumers would gain stronger rights to opt out of targeted advertising, data sales, and certain automated decision-making systems
  • This may affect email campaigns, digital ads, and CRM systems.
3. Stricter Data Collection Standards
  • Businesses would need to collect only necessary customer data, limit unnecessary form fields, and rethink data retention practices
4. Increased Oversight of Vendors
  • Companies would be responsible for ensuring third-party partners meet privacy requirements, including, payment processors, marketing platforms, and cloud storage providers
5. AI and Automation Transparency
  • Businesses using automated tools may need to disclose their use, offer opt-outs or human review options, and or assess systems for bias or risk
6. Broader Definition of Sensitive Data
  • The bill expands protected data categories to include financial and health information, government IDs, immigration status and gender identity, and behavioral or inferred data
7. Consumer Data Rights
  • Consumers would be able to: access, correct, or delete their data; request data portability; and see how their data is shared
  • Businesses would need systems to respond to these requests within required timeframes.

Cost and Operational Considerations
While no direct fees are imposed, compliance may require investment in:
  • Legal and policy updates
  • Privacy management tools
  • Staff training
  • Vendor oversight systems
  • Administrative processes for handling data requests

For small teams, these responsibilities may require meaningful operational adjustments. If enacted, House Bill 380 is expected to take effect around 2027, giving businesses time to prepare. Early planning may be especially important for companies that rely heavily on customer data, operate in e-commerce or digital marketing, and/or use multiple third-party platforms.


Together, these proposals signal a shift in Delaware’s business and regulatory environment. House Bill 400 increases the cost of maintaining and operating business entities, while House Bill 380 expands the responsibilities associated with handling consumer data.

For Delaware businesses, the key theme is clear: compliance expectations are rising, and preparation will be essential.

The Delaware State Chamber of Commerce will continue to monitor both bills and advocate for a balanced approach that supports consumer protection while maintaining a competitive and business-friendly environment in the First State.

A Note on Legislative Change
In related news, State Representative Debra Heffernan has announced she will not seek reelection after 16 years of service representing the 6th District in northern New Castle County. During her tenure, she supported a range of policy initiatives including disability services, reproductive rights, juvenile justice reform, paid parental leave for state employees, marriage equality, and climate legislation.

Her departure marks a transition in leadership as Delaware continues to evolve its legislative priorities and business landscape.
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This Week in Dover

4/16/2026

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By Evan R. Park

Delaware is at a pivotal moment. Decisions being made in Dover right now will influence the state’s competitiveness, business climate, and economic trajectory for years to come. For the business community, the path forward is clear: support policies that drive innovation and investment and reject those that limit competition and increase costs.

That means advancing Senate Bill 16 and Senate Bill 19, while opposing Senate Bill 272.

Senate Bill 16 — Delaware Banking Modernization Act
Delaware has long been a national leader in banking, corporate law, and financial services. Maintaining that position requires continuous modernization, especially as technology reshapes how financial systems operate.

Introduced by Sen. Spiros Mantzavinos, Senate Bill 16 reflects a proactive, strategic approach to that challenge by bringing the state’s legal framework in line with the realities of today’s financial marketplace.
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What it does: 
  • Formally recognizes digital assets, including cryptocurrency, within banking and fiduciary activities—providing institutions with the legal clarity needed to operate in a rapidly evolving space
  • Allows banks and trust companies to be more flexible and adapt more easily to changing market conditions and regulatory expectations
  • Removes obstacles that can discourage out-of-state institutions from establishing or expanding operations in Delaware, opening the door to new investment and job creation
  • Expands the authority of the State Bank Commissioner to ensure oversight keeps pace with innovation, maintaining Delaware’s reputation for both leadership and stability

Why it matters:
  • Supports continued modernization of Delaware’s financial services sector
  • Encourages investment and job growth
  • Helps ensure Delaware remains competitive as financial technology evolves

State Chamber Position: Support

Senate Bill 19 — Payment Stablecoin Act
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Also introduced by Sen. Spiros Mantzavinos, Senate Bill 19 complements these efforts by establishing a clear regulatory framework for stablecoins and related digital asset services.

For businesses operating in or entering this space, clarity is critical. Uncertainty can delay investment, limit growth, and push innovation elsewhere.

What it does:
  • Sets licensing standards, capital requirements, and reserve expectations
  • Provides consumer protections, including anti-money laundering safeguards and data security measures
  • Builds a structured, predictable regulatory environment where companies can operate with confidence

Why it matters:
  • Reduces uncertainty that can slow growth or investment
  • Positions Delaware to compete for fintech and digital asset innovation
  • Supports a stable and transparent marketplace for emerging financial technologies

State Chamber Position: Support

Senate Bill 272 — Public School Construction Requirements
Introduced by Sen. Walsh, Senate Bill 272 raises serious concerns for Delaware’s business community.

The bill would mandate Project Labor Agreements (PLAs) for public school construction projects exceeding $1 million. While supporters argue that PLAs can promote efficiency and labor stability, the practical impact raises questions around competition and cost.

What it does: 
  • Requires PLAs for public school construction projects above $1 million
  • Applies specific labor and contracting conditions to those projects

Why it raises concerns: 
  • It limits competition. Mandating PLAs can narrow the pool of eligible contractors, as many non-union firms—often small, local businesses—may be discouraged or unable to participate
  • Fewer bidders can lead to higher costs for public projects over time
  • Policies that limit open and competitive bidding can make it more difficult for local businesses to compete

There have been discussions about increasing the threshold for PLA requirements from $1 million to $5 million. While that adjustment may limit the scope of the bill, it does not address the underlying concern: a government mandate that interferes with a fair and open marketplace.

The issue is not whether PLAs can be used—they already can be, when appropriate. The issue is whether they should be required in a way that limits participation and reduces competition.

State Chamber Position: Oppose


Taken together, these proposals highlight two very different approaches to economic policy.

​Senate Bills 16 and 19 are rooted in growth, innovation, and competitiveness. They recognize where the economy is heading and position Delaware to lead. They provide clarity for businesses, encourage investment, and strengthen key industries that have long been central to the state’s success.

Senate Bill 272, by contrast, introduces new constraints at a time when flexibility and competition are more important than ever. It risks increasing costs, limiting opportunities for local businesses, and sending the wrong signal about Delaware’s business climate.

For policymakers, the choice should be straightforward. Support legislation that modernizes the economy and attracts investment. Reject proposals that restrict competition and raise costs. Delaware’s business community is engaged and paying attention. 

The Delaware State Chamber of Commerce will continue to monitor these bills as they move through the legislative process. Please reach out to me at [email protected] if you have any questions. ​
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This Week in Dover

3/26/2026

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By Evan R. Park

Delaware continues to reinforce its position as a national leader in financial services and corporate innovation. In a recent meeting with the Governor’s office, the Delaware State Chamber of Commerce was briefed on a forward-looking package of legislation aimed at modernizing the state’s banking framework and keeping it competitive in a rapidly evolving financial landscape.

This week, Senator Spiros Mantzavinos introduced two key pieces of that package: Senate Bill 16 and Senate Bill 19.

These bills represent early steps in a broader effort to update Delaware’s banking laws—an initiative focused on supporting innovation, improving regulatory clarity, and attracting continued investment in the state’s financial sector. The State Chamber is currently monitoring both of these bills. 

For Delaware’s business community, particularly those in financial services, fintech, and corporate governance, these developments are worth watching. Modernized banking laws can create new opportunities for growth, improve operational efficiency, and strengthen Delaware’s position as a hub for financial activity.

Senate Bill 16 — Delaware Banking Modernization Act
This bill focuses on updating Delaware’s existing banking structure to reflect how the industry actually operates today.

What it does:
  • Recognizes digital assets: Brings things like cryptocurrency into the fold for banking and fiduciary activities, giving institutions clearer footing to operate in this space.
  • Adds flexibility for governance: Allows banks and trust companies to adjust their structures more easily as business and regulatory needs change.
  • Makes it easier for out-of-state banks to come to Delaware: Lowers some of the barriers for institutions looking to relocate or expand here.
  • Expands the authority of the State Bank Commissioner: Gives regulators more tools to oversee and respond to changes in the industry.
  • Encourages more competition in the trust space: Removes certain restrictions, opening the door for more players and, ideally, better services.
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Why it matters:
  • Creates more room for innovation, especially in fintech
  • Could bring new businesses and jobs into Delaware
  • More competition could lead to better options and pricing

At its core, this bill is about keeping Delaware aligned with where banking is going, not where it’s been.

Senate Bill 19 — Payment Stablecoin Act
This bill shifts the focus to digital assets, specifically stablecoins. It would create a clear regulatory framework for companies issuing stablecoins or offering digital asset services in Delaware.

What it does:
  • Sets clear rules for operating: Establishes licensing requirements, capital standards, and reserve expectations.
  • Builds trust in the market: Requires safeguards like anti-money laundering protocols and data protections.
  • Supports broader adoption: A defined framework can make businesses and consumers more comfortable using stablecoins.
  • Aligns with broader regulatory trends: Helps Delaware companies operate across state and federal lines more easily.

Why it matters:
  • Gives companies clarity instead of guesswork
  • Positions Delaware as a serious player in digital assets
  • Creates opportunity but also new compliance expectations

These bills point to where things are headed. Delaware is continuing to evolve its approach, not just maintain the status quo. For businesses, this is something to keep an eye on. The outcome could have a real impact on how financial services operate in the state. As always, please email me at [email protected] if you have any questions. 

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The Tipping Point: HB315

3/19/2026

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By Evan R. Park

As Delaware policymakers consider House Bill 315, introduced by Rep. Kim Williams, banks and payment networks are raising concerns about unintended consequences. While the bill aims to reduce costs for some businesses, the industry warns it could create broader challenges across the payments system that ultimately impact merchants and consumers.

What the Bill Would Do
House Bill 315 would prohibit the collection of interchange fees on the gratuity portion of credit and debit card transactions. Banks and card networks emphasize that interchange fees are a foundational component of the electronic payments system, supporting fraud prevention, cybersecurity, transaction processing, and consumer protections.

Full-service restaurant wait staff often earn a base wage of just $2.23 per hour, with most of their income coming from tips. Currently, when customers pay with credit cards, servers receive their full tip, while restaurants pay roughly 2% in processing fees on the total transaction. This bill would eliminate that fee on the gratuity portion, amounting to a few cents of savings per transaction. 


It’s also worth noting that many restaurants already account for payment processing fees when they price their menus. The cost of a meal reflects everything it takes to run the business — not just the ingredients, but wages, rent, utilities, and credit card fees. Those expenses are already built in.
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Key Concerns with the Legislation
From the banking industry’s perspective, carving out a specific portion of a transaction (such as tips) introduces operational and structural challenges:
  • System Limitations: Today’s payment systems process transactions as a single total, not itemized components. Separating out tips for fee purposes would require system upgrades, adding cost and complexity.
  • Compliance Burden: The bill allows for retroactive reporting (up to 180 days) and refunds, which could create additional compliance and operational challenges for financial institutions and processors.
  • Pricing Shifts: Limiting interchange fees on one portion of a transaction could lead to adjustments elsewhere in the system, potentially increasing costs in less visible ways.

Broader Economic Implications
Banks also note that interchange fees help fund benefits that consumers and businesses rely on, including fraud protection, rewards programs, and secure transaction infrastructure. Limiting these fees could have ripple effects, including: 
  • Reduced incentives for card issuers to offer rewards or low-cost banking services.
  • Potential tightening of credit availability, particularly for small businesses and consumers with limited credit histories.
  • Increased costs in other areas of payment processing that could offset any anticipated savings.

While some merchants, particularly in the restaurant and hospitality sectors, may see modest savings, banks argue those benefits may be uneven and offset by new costs, including potential point-of-sale system updates. 

Current Status
House Bill 315 was released from the House Economic Development, Banking, Insurance and Commerce committee

The Ongoing Conversation
The Delaware State Chamber continues to monitor the bill and gather input from stakeholders and our members. The banking sector is encouraging a collaborative approach to ensure any policy changes are thoughtful and balanced.

As the conversation continues, input from Delaware’s business community will be key to shaping outcomes that support both economic growth and financial stability. Reach out to me at [email protected] if you have any feedback. 

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This Week in Dover

3/12/2026

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By Evan R. Park

Tuesday, March 10th marked the General Assembly's return to Legislative Hall after the Joint Finance Committee break, and lawmakers were eager to introduce and begin working on several pieces of legislation that will impact Delaware businesses.

Senate Activity

Senate Bill 1 (SB 1) – Primary Care Insurance Reform
Introduced by Sen. Bryan Townsend, Senate Bill 1 focuses on primary care insurance coverage and healthcare delivery. Supporters argue that SB 1 aims to lower healthcare costs, expand access to primary care, and improve patient outcomes statewide. Opponents, however, contend that the bill reintroduces regulatory language that was previously removed from House Bill 350 during the 152nd General Assembly. Critics believe the proposal could create new and potentially burdensome regulatory requirements.

SB 1 has been assigned to the Senate Health and Social Services Committee, where it will receive further review. We are closely monitoring its progress to assess potential impacts on employer-sponsored healthcare coverage and regulatory compliance.

Senate Bill 205 (SB 205) – Oversight of Large Energy Users
Also drawing significant attention is Senate Bill 205, sponsored by Sen. Stephanie Hansen and released from the Senate Environment and Energy Committee on March 11.

The bill would require any company seeking to begin or expand operations that would use 100 megawatts (MW) of electricity or more to first obtain a Certificate to Operate (COP) from the Delaware Public Service Commission. The proposal is designed to increase regulatory oversight of large-scale energy users, particularly data center developments that have been proposed in Delaware.

The Delaware State Chamber opposes SB 205 due to concerns that the additional regulatory hurdle could discourage large-scale investment and slow economic development opportunities in the state. The bill’s next step is consideration by the full Senate.

House Activity

House Bill 306 (HB 306)  – AI Disclosure Requirements
In the House of Representatives, Rep. Cyndie Romer introduced House Bill 306 addressing the use of artificial intelligence in consumer interactions.

The bill would make it unlawful for a business to engage in a commercial transaction with a consumer through computer technology under circumstances where a reasonable person would believe they are interacting with a human (unless the consumer is notified that the communication is with a computer.) While many stakeholders acknowledge the need for safeguards in the rapidly evolving AI landscape, the Delaware State Chamber has expressed concerns about provisions in the bill that create a private right of action, allowing lawsuits even when no harm or damages have occurred.

We continue to engage with Rep. Romer on the private right of action language, but she is steadfast in her belief that it needs to remain in the bill. We hope that she will include language creating a safe harbor for entities who meet disclosure requirements, as well as right-to-cure language. HB 306 is currently awaiting scheduling for consideration by the full House.

House Bill 310 (HB 310) – Changes to Business Tax Credit Eligibility
Rep. Debra Heffernan has introduced House Bill 310, which would exclude facilities using 30 megawatts or more of electricity from qualifying for certain state tax credits or license fee reductions tied to job creation and capital investment. As written, the bill would impact large energy-use projects, including potential data center developments.

The Delaware State Chamber is currently monitoring HB 310. Some opponents of the bill have suggested an amendment to increase the threshold to 100 MW, aligning it with the standard proposed in SB 205 (mentioned above).

This legislation, if unchanged, could reduce Delaware’s competitiveness in attracting major investment projects. HB 310 has been assigned to the House Revenue & Finance Committee.  

House Bill 315 (HB 315) – Credit Card Fees on Tips
Finally, Rep. Kim Williams introduced House Bill 315 (HB 315), which would prohibit payment card networks from charging transaction fees on tips included in credit card payments.

The proposal has sparked debate among industries. The Delaware Restaurant Association strongly supports the measure, arguing it ensures tipped employees receive the full value of gratuities. Meanwhile, the Delaware Bankers Association and the Delaware State Chamber of Commerce oppose the bill, citing concerns about its potential impact on the banking industry and broader financial systems.

HB 315 has been released from the House Economic Development Committee and is awaiting scheduling for a vote in the House of Representatives. Discussions with the bill’s sponsors are ongoing as stakeholders explore possible amendments.

The Delaware State Chamber will continue engaging with policymakers to ensure the perspectives of our member businesses are represented as these bills move through the legislative process. Please reach out to me at [email protected] if you have any feedback on these bills or other policy-related concerns. 

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Guest Blog | Tariff Litigation Updates: IEEPA Refund Claims & Section 122 Tariffs

3/5/2026

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Contributed by Offit Kurman

On February 20, 2026 the U.S. Supreme Court issued a landmark decision in Learning Resources, Inc. v. Trump holding that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The decision invalidates the reciprocal tariffs and trafficking/immigration tariffs imposed in 2025 under IEEPA and confirms that the power to impose tariffs lies with Congress. The Court did not prescribe a refund mechanism; that responsibility now falls to the U.S. Court of International Trade (CIT) and U.S. Customs and Border Protection (CBP).

Within hours of the decision, the Administration imposed a new 10% tariff under Section 122 of the Trade Act of 1974 (now 15%), effective February 24, 2026, and limited to 150 days (absent congressional action).
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This creates two immediate opportunities:
  1. Refund claims for prior IEEPA tariffs (available to domestic and foreign companies)
  2. Advisory and planning work related to new Section 122 tariffs and potential replacement regimes (Section 232/301)


What Changed:

1. IEEPA Tariffs Invalidated

The Supreme Court ruled that IEEPA does not authorize tariff imposition. IEEPA tariffs imposed in 2025 are unlawful ab initio. Refunds are not automatic. Importers must act.

2. Section 122 Tariffs Now in Effect
  • 15% tariff on most imports entered on or after February 24, 2026
  • Limited to 150 days (approx. expires July 24, 2026 unless extended)
  • USMCA-qualified goods excluded
  • “Goods on the water” exception for certain shipments loaded before Feb 24 and entered before Feb 28

This is a temporary bridge. Section 232 (tariff imposed for national security) and 301 (tariffs imposed on foreign products to counter unfair trade practices) actions may follow.

Who May Have a Refund Claim:

Those who:
  • Imported goods between February 2025 and February 24, 2026
  • Paid additional IEEPA ad valorem duties
  • Are the importer of record
  • Have entries that are unliquidated or recently liquidated
  • Did not yet file a protective Court of International Trade (CIT) action
  • Refund claims are available to domestic and foreign companies – the controlling factor: who is the Importer of Record on the customs entry

Important:
Only IEEPA duties are refundable — not Section 232 or 301 duties. Downstream buyers may have contract-based reimbursement claims.

Areas Where Offit Kurman Can Assist You:
​1. Tax Litigation / Customs Litigation
  • Refund analysis and quantification
  • Protest filings
  • Protective CIT litigation
  • Federal Circuit appeals
  • Strategic coordination of administrative and judicial remedies

2. Transactional Tax
  • Tariff deductibility analysis
  • Accounting method considerations
  • Timing of refund recognition
  • Contingent asset treatment
  • Structuring to mitigate future tariff exposure

3. Corporate & Business Structuring
  • Restructuring importer-of-record status
  • Creating new import entities
  • Evaluating transfer pricing implications
  • Risk allocation between affiliates
  • Supply chain realignment​
4. Commercial Contracts
  • Review of tariff pass-through clauses
  • Reimbursement rights for downstream buyers
  • Force majeure and change-in-law provisions
  • Supplier renegotiation strategy
  • Indemnification enforcement

5. Commercial Litigation
  • Claims between buyers and suppliers over tariff allocation
  • Breach of contract actions
  • Indemnity disputes
  • Class or coordinated actions among distributors

6. Restructuring & Insolvency
  • Tariff-driven liquidity pressure
  • Claims valuation in bankruptcy
  • Recovery of tariff refunds as estate assets

Documents You Should Be Gathering:
  • Entry summaries (CF 7501)
  • Duty payment records
  • Liquidation dates
  • PSC filings
  • Contracts allocating tariff responsibility
  • ACE and ACH refund account status
  • SKU lists affected by Section 122

Bottom Line:
IEEPA refunds are potentially significant. Deadlines are running. Section 122 tariffs create immediate planning needs.

If you import goods, manufacture overseas, distribute foreign products, or rely on cross-border supply chains, connect with Offit Kurman for consultation. Please direct any inquiries to G. Kevin Fasic at [email protected]. 

This post originally was posted on Offit Kurman's blog, at ​Tariff Litigation Updates: IEEPA Refund Claims & Section 122 Tariffs.
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The Past Month in Dover

2/5/2026

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By Evan R. Park

​The second leg of the 153rd General Assembly convened January 13, 2026, with lawmakers prioritizing several high-impact issues, including hospital budget oversight (SB 213 with SA1), reforms to New Castle County nonresidential property assessments (SS1 for SB 228), education funding changes aligned with the Redding Consortium’s recommendations, review of the Governor’s Recommended Budget, and veto overrides of Senate Bills 63 and 75. The Joint Finance Committee began its annual budget hearings this week, which will continue through the first week of March.

There were several bills introduced in January that could impact the business community:

Senate Bill 205 with Senate Amendment 1 (Sponsored by Sen. Stephanie Hansen)
SB 205 with SA1 would require businesses planning to use 100 megawatts (MW) or more of electricity — or expanding operations to reach that threshold — to obtain a Certificate to Operate from the Public Service Commission. The bill was originally introduced with a 30 MW threshold, which Senate Amendment 1 increases to 100 MW. The Delaware State Chamber of Commerce (DSCC) opposes the legislation and has joined a coalition urging legislators to pause its advancement and convene stakeholders to address concerns collaboratively. The bill is currently in the Senate Energy, Transportation, and Environment Committee.

Senate Substitute 1 for Senate Bill 228 (Sponsored by Sen. Dan Cruce)
This substitute legislation consolidates SB 228 and its amendment to provide New Castle County additional time in 2026 to review and adjust non-residential property assessments, while still allowing sufficient time to prepare county and school tax bills due December 31, 2026. SB 228 has been released from House Administration and awaits consideration by the full House. DSCC continues to monitor its progress.

Senate Substitute 1 for Senate Bill 230 (Sponsored by Sen. Spiros Mantzavinos)
This substitute bill replaces the original version of SB 230 and removes language related to Section 284 of the Delaware General Corporation Law. The substitute bill clarifies which county financial officials have authority during property assessment disputes and allows them to require testimony or documents when defending how real estate values are calculated, particularly when using income-based or cost-based valuation methods. It also allows subpoenas to be enforced through the Superior Court if necessary. The bill has been released from the House Administration Committee, but action by the full House was deferred. At this time, the bill is unlikely to receive the necessary votes. DSCC is monitoring the legislation, 

House Bill 273 (Sponsored by Rep. Eric Morrison)
HB 273 would prohibit employers from asking about or taking action on an employee’s or applicant’s political preferences or contributions, except where required by law or when political affiliation is a bona fide occupational qualification. We are monitoring the progress of this legislation, which currently is in the House Labor committee.

House Bill 233 (Sponsored by Rep. Frank Burns)
This bill would require regulated utilities to create a separate rate for large energy-use facilities to prevent infrastructure expansion costs from being shifted to residential and small-business customers. The bill has been released from the House Natural Resources and Energy Committee. Ongoing discussions focus on defining “large energy use” and whether legislation could impact businesses currently operating in Delaware as well as those considering locating in the state.

House Bill 234 (Sponsored by Rep. Frank Burns)
HB 234 is the first leg of a proposed constitutional amendment that would establish a fundamental right for employees to organize and bargain collectively over wages, hours, and working conditions, while also protecting their economic welfare and workplace safety. DSCC is monitoring the bill closely. With the recent override of Senate Bill 63, DNREC’s decision related to data centers, and the dynamics of an election year, additional labor-supported legislation is expected. HB 234 is currently in the House Administration Committee.

Emerging Issue: AI Regulation
Rep. Cyndie Romer is preparing legislation to regulate AI chatbots used in retail transactions, with the goal of ensuring consumers are clearly informed when they are interacting with an AI system. A primary concern for businesses is the inclusion of a private right of action for individuals who believe they were harmed during such interactions. Rep. Romer has indicated she does not plan to remove this provision. DSCC is scheduling a meeting with the bill sponsor and stakeholders in February ahead of the bill’s anticipated introduction in March.

For questions or to discuss how these issues may affect your business, please reach out to me at [email protected]. I look forward to connecting with members and serving as a resource throughout the legislative session.

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Meet Evan Park, Vice President of Government Relations

12/16/2025

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Bringing experience from both the public and private sectors, the Delaware State Chamber of Commerce is excited to welcome Evan Park as our new vice president of government relations. In this role, Evan leads the State Chamber’s advocacy efforts, working closely with policymakers, stakeholders, and our members and policy committees to advance a legislative agenda that supports Delaware’s business community and strengthens the state’s economic competitiveness.
​
Where are you from originally, and what led you to build your career in the First State after graduating from the University of Delaware?
I am a Delaware native, born in Wilmington, and I spent the first 30 years of my life in New Castle County before moving downstate to Kent County. Delaware has always felt like home to me, so I never gave living anywhere else much consideration.
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What are you most excited about as you step into your new role with the Delaware State Chamber of Commerce?
I’m most excited to join the Delaware State Chamber of Commerce team, which has a strong history of leadership and influence in addressing the needs of Delaware’s business community.

You’ve held several roles in the policy field across both the public and private sectors. What initially drew you to this work, and what continues to motivate you?
I was initially drawn to government and policy work because I enjoy doing work that I believe is meaningful and ultimately helps make Delaware a better place.

Do you have a favorite quote or personal mantra that guides you in your work or life?
“Keep the main thing the main thing.”

What is your favorite spot in Delaware?
My favorite spot in Delaware is the beach in the summer. The traffic can be brutal, but it’s all part of the experience.

What’s something about you that might surprise people?
I’m really into plant collecting. I enjoy discovering new plant varieties and trying to keep them alive.

What podcast, playlist, or artist have you been listening to on repeat lately?
Podcast: The Right Time with Bomani Jones.
Playlist: Whatever my Apple algorithm tells me to listen to.
Artist: WAR, anything WAR.

If you could host a dinner party with any three people, living or dead, who would you invite and why?
My dinner guests would be Barack Obama, Trevor Noah, Denzel Washington, and Shaquille O’Neal. In my opinion, they are four of the most entertaining, interesting, and successful people in the world, and they also exude wisdom. The conversation would be incredible, and I know I would learn a lot.

WELCOME EVAN TO THE STATE CHAMBER TEAM!
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Meet Dae'Shawn Nixon, Director of the Delaware State Chamber Foundation

11/6/2025

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The Delaware State Chamber of Commerce is happy to welcome Dae'Shawn Nixon as director of the Delaware State Chamber Foundation, our newly rebranded 501(c)(3) affiliate. In this role, Dae'Shawn will lead research, programs, and initiatives that strengthen Delaware’s economic climate and advance prosperity for all Delawareans. 

You’re a transplant! Where are you from? And what brought you to the First State?
I relocated from Las Vegas, NV to attend Temple University before falling in love with Delaware.

You have quite a diverse professional background. What most excites you about this position and how do you hope to make an impact through the Foundation’s work?
What excites me most is the opportunity to connect research, policy, and people in ways that move Delaware forward. The Foundation sits at a unique intersection of business, policy, and community, and that’s where I’ve always felt most energized. I see real potential to translate data into decisions that improve economic opportunity across the state. My goal is to ensure that our research not only measures competitiveness but also informs solutions that make Delaware a place where every community can thrive.
 
Do you have a favorite quote or personal mantra?
A quote from Fredrick Douglass “It is easier to build strong children than to repair broken men.”
 
​If you could have dinner with any three people (dead or alive), who would they be?
Lawrence Summers, Stacey Abrams, and Lerone Bennett Jr.
 
What do you enjoy doing in your free time?
Reading and collecting books or catching a live ball game.
 
What’s something people might be surprised to learn about you?
People are often surprised to learn that I was born in Salt Lake City, Utah, and spent time in foster care, including periods of housing instability. Those early experiences gave me an understanding of what it means to navigate systems that don’t always work for everyone. They taught me that opportunity isn’t just about access; it’s about design, accountability, and the courage to imagine something better. That perspective shapes how I approach my work today. Whether leading research or engaging across sectors, I view every project as an opportunity to build systems that expand possibilities—and to make Delaware a place where every person, regardless of their starting point, can see themselves in the state’s progress.  
 
What podcast or playlist is currently on repeat for you?
Philosophize This!, Hans Zimmer, or Nicholas Britell’s Succession soundtrack.

WELCOME DAE'SHAWN TO THE STATE CHAMBER
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DELAWARE STATE CHAMBER OF COMMERCE

The Delaware State Chamber of Commerce promotes a statewide economic climate that enables businesses of all sizes and types to become more competitive in a constantly changing, increasingly global, and unpredictable environment.
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