Tax Reform and Your Delaware Itemized Deductions

Prior to the Tax Cuts and Jobs Act (TCJA), individuals were permitted to claim an unlimited amount of state and local real property and income taxes paid as itemized deductions. Starting with tax years 2018, those deductions will be limited.

Delaware follows federal law regarding itemized deductions, and taxpayers will be entitled to an itemized deduction for state and local taxes equal to the total real property taxes and local income taxes paid – up to the maximum $10,000 (or $5,000 for married individuals filing a separate or combined separate return).

Taxpayers will continue to be allowed to claim itemized deductions on a Delaware return, even if the taxpayer has claimed the standard deduction on a federal return.

For more information, and detailed examples, the Delaware Division of Revenue has published a Technical Information Memorandum, available here:

Wells Fargo Consumer Redress Review Program Mandated By National Settlement With AGs Starts

Program allows consumers, who have not been made whole through other remediation programs, to have inquiry reviewed by escalation team

Wells Fargo has begun a consumer redress review program through which consumers who have not yet been made whole through other remediation programs already in place can seek to have their inquiry or complaint reviewed by a Wells Fargo escalation team for possible relief, Attorney General Kathleen Jennings and other AGs announced Wednesday.

The consumer redress review program was a key component of the December 2018 settlement with the attorneys general of all 50 states and the District of Columbia to resolve claims that the bank violated state consumer protection laws by (1) opening millions of unauthorized accounts and enrolling customers into online banking services without their knowledge or consent, (2) improperly referring customers for enrollment in third-party renters and life insurance policies, (3) improperly charging auto loan customers for force-placed and unnecessary collateral protection insurance, (4) failing to ensure that customers received refunds of unearned premiums on certain optional auto finance guaranteed asset/auto protection (“GAP”) products, and (5) incorrectly charging customers for mortgage rate lock extension fees.

As part of the program, Wells Fargo will maintain a website that contains information regarding consumers’ eligibility for redress. Wells Fargo’s website describes the issues covered by the settlement agreement and provides escalation phone numbers consumers may use to request review. In addition, Wells Fargo will provide periodic reports to the states about ongoing remediation efforts.

Wells Fargo’s consumer redress review website may be accessed at

Consumers with questions or concerns may call the following Wells Fargo escalation phone numbers:
Unauthorized Accounts / Improper Retail Sales Practices: 1-844-931-2273
Improper Renters and Life Insurance Referrals: 1-855-853-9638
Force-Placed Collateral Protection Auto Insurance (“CPI”): 1-888-228-9735
Guaranteed Asset/Auto Protection (“GAP”) Refunds: 1-844-860-6962
Mortgage Interest Rate Lock Extension Fees: 1-866-385-5008

Details of the states’ settlement with Wells Fargo can be found here.

Water Infrastructure Advisory Council to meet Wednesday, March 13 in Dover

DOVER – The Delaware Water Infrastructure Advisory Council (WIAC) will meet Wednesday, March 13 at 9 a.m. in Conference Room 400B, Del Tech Terry Campus, 100 Campus Drive, Dover, DE 19904. The upcoming WIAC meeting is a rescheduling of February’s meeting that was postponed by inclement weather.

More information about the meeting, including the agenda, can be found on the Statewide Meeting Calendar at

For more information about the Water Infrastructure Advisory Council, please visit the DNREC website or call 302-739-9941.

Vol. 49, No. 47

Nine districts win subgrants for programs supporting homeless students

The Delaware Department of Education has awarded more than $184,000 to nine districts in McKinney-Vento Homeless Assistance Act Education for Homeless Children and Youth subgrants. The subgrants, funded by a federal grant administered by the state, are renewable for up to three years. 


Each winning application had to demonstrate a well-developed project that facilitates the enrollment, attendance, and success in school of homeless students. The projects had to show that they provide temporary, special, and supplementary services to meet the unique needs of homeless students.


Other factors considered included the involvement of parents or guardians of homeless students in the education of their children; the extent to which homeless students will be integrated within the regular education program; the quality of the applicant’s evaluation plan for the program; the extent to which services provided under this grant will be coordinated with other services available to homeless students and their families; the extent to which the proposed use of funds will facilitate the enrollment, retention, and educational success of homeless students; coordination with other local and state agencies that serve homeless students; and other measures indicative of a high-quality program, such as the extent to which the district will provide case management or related services to unaccompanied youth.


Funding decisions were made based on need and quality of the application. The winning districts and subgrant amounts are below.



District                                                                   Amount awarded

Cape Henlopen School District                           $24,999.50

Capital School District                                         $24,992.90

Christina School District                                      $25,000.00

Indian River School District                                 $24,645.86

Milford School District                                        $10,000.00

New Castle County Vo-Tech School District       $7,000.00

Seaford School District                                        $17,823.27

Smyrna School District                                        $25,000.00

Woodbridge School District                                $25,000.00

Delaware Native Species Commission meeting rescheduled to March 8 in Dover

DOVER – Delaware’s Native Species Commission will meet at 10 a.m. Friday, March 8, in Room 220 at the Kent County Administrative Building, 555 Bay Road, Dover, DE 19901. The meeting is rescheduled from February’s postponement due to inclement weather.

The Commission will discuss their operating procedures, 2019 priorities, and subcommittee reports. For more information, including the meeting agenda, visit the Delaware Public Meeting Calendar at

The Delaware Native Species Commission was formed by the Delaware General Assembly to reverse the trend of decline and extinction of Delaware’s local plant and animal native species, implement recommendations of the Statewide Ecological Extinction Task Force, and provide expertise and assistance to state and local lawmakers, policy makers, educators, and other stakeholders. The Commission is comprised of 15 members, reflecting a balance of environmental professionals, government, and business stakeholders, with DNREC providing staff support.

For more information, please visit Delaware Native Species Commission or call DNREC’s Division of Fish & Wildlife at 302-739-9910.

Contact: Joanna Wilson, DNREC Public Affairs, 302-739-9902

Vol. 49, No. 46