REVENUE ANNOUNCES NEW HSCA RATE EFFECTIVE JANUARY 2024

Statewide, DE (October 24, 2023) – Division of Revenue Director Kathy Revel today announced that businesses subject to the Hazardous Substance Cleanup Act (HSCA) will see a decrease in last year’s rate from 0.8389% to 0.675%. The new tax rate will go into effect on January 1, 2024, and it applies to taxable gross receipts from the sale of petroleum or petroleum products.

Legislation was passed in 2018 calling for future rate increases to be based on a lookback period. The adjustable rates cannot be lower than 0.675% or greater than 1.675% and are calculated by multiplying 0.9% (the original rate) by a fraction – the numerator of which is $15,000,000 and the denominator of which is the total collections in the fund during the lookback period (July 1 to June 30 of the prior year).

The HSCA was passed by the Delaware General Assembly in July of 1990 to ensure funding for the cleanup of facilities with a release or imminent threat of release of hazardous substances. The Department of Natural Resources and Environmental Control has identified over 1,100 sites in Delaware as potential hazardous substances release sites.

If you have questions about the new adjustable tax rate, please contact Leo Regalado with the Delaware Division of Revenue at (302) 577-8254.

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For Immediate Release

REVENUE ANNOUNCES NEW HSCA RATE EFFECTIVE JANUARY 2023

Statewide, DE – Division of Revenue Director Kathy Revel today announced that businesses subject to the Hazardous Substance Cleanup Act (HSCA) will see a decrease in last year’s rate from 1.675% to 0.8389%. The new tax rate will go into effect on January 1, 2023, and it applies to taxable gross receipts from the sale of petroleum or petroleum products.

Legislation was passed in 2018 calling for future rate increases to be based on a lookback period. The adjustable rates cannot be lower than 0.675% or greater than 1.675%, and are calculated by multiplying 0.9% (the original rate) by a fraction – the numerator of which is $15,000,000 and the denominator of which is the total collections in the fund during the lookback period (July 1 to June 30 of the prior year).

The HSCA was passed by the Delaware General Assembly in July of 1990 to ensure funding for the cleanup of facilities with a release or imminent threat of release of hazardous substances. The Department of Natural Resources and Environmental Control has identified over 1,100 sites in Delaware as potential hazardous substances release sites.

If you have questions about the new adjustable tax rate, please contact Leo Regalado with the Delaware Division of Revenue at (302) 577-8254.

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FOR IMMEDIATE RELEASE

REVENUE ANNOUNCES NEW HSCA RATE
EFFECTIVE JANUARY 2022

Statewide, DE (December 3, 2021) – Division of Revenue Director Jennifer Noel today announced that businesses subject to the Hazardous Substance Cleanup Act (HSCA) will see an increase in last year’s rate from 0.9067% to 1.675%. The new tax rate will go into effect on January 1, 2022, and will apply to taxable gross receipts from the sale of petroleum or petroleum products.

Legislation was passed in 2018 calling for future rate increases to be based on a lookback period. The adjustable rates cannot be lower than 0.675% or greater than 1.675%, and are calculated by multiplying 0.9% (the original rate) by a fraction – the numerator of which is $15,000,000 and the denominator of which is the total collections in the fund during the lookback period (July 1 to June 30 of the prior year).

The HSCA was passed by the Delaware General Assembly in July of 1990 to ensure funding for the cleanup of facilities with a release or imminent threat of release of hazardous substances. The Department of Natural Resources and Environmental Control has identified over 700 sites in Delaware as potential hazardous substance release sites.

If you have questions about the new adjustable tax rate, please contact the Delaware Division of Revenue at (302) 577-8205.

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Public Information Officer

Delaware Department of Finance
Division of Revenue

DNREC Reaches Settlement with Company for Investigation, Possible Remediation at Site

The Department of Natural Resources and Environmental Control today announced a settlement with Solvay Specialty Polymers USA, LLC to address perfluoroalkyl and polyfluoroalkyl substances (PFAS) allegedly released from the company’s facility in the Marshallton area of New Castle County.

On Sept. 11, 2020 DNREC notified Solvay that it is a potentially responsible party (PRP) for the alleged PFAS release and offered the company an opportunity to enter DNREC’s Voluntary Cleanup Program (VCP) in accordance with Hazardous Substance Cleanup Act (HSCA) regulations.

Solvay is an international company that recently closed and decommissioned its facility located at 800 Greenbank Road in Marshallton. Solvay processed polytetrafluoroethylene (PTFE) by irradiating the PTFE feedstock, then milling it to a fine powder that was sold as product.

Under the terms of the settlement, Solvay must perform a comprehensive environmental investigation at the site and at potentially affected surrounding areas under the oversight of DNREC’s Division of Waste and Hazardous Substances. Based on the results of the remedial investigation, an appropriate remedy will be proposed to address any soil, sediment, surface water, and groundwater contamination which may be discovered at the site and in the surrounding areas affected by a release from the Solvay plant. At present, DNREC’s soil, sediment, and surface-water testing has not identified any known potential for health concerns for residents in the surrounding neighborhood or along Red Clay Creek.

To view the settlement, visit the DNREC website at https://dnrec.alpha.delaware.gov/secretarys-orders/enforcement/.

About DNREC
The Delaware Department of Natural Resources and Environmental Control protects and manages the state’s natural resources, protects public health, provides outdoor recreational opportunities and educates Delawareans about the environment. The Division of Waste and Hazardous Substances ensures Delaware’s wastes are managed to protect human life, health, safety and the environment. The Division of Air Quality monitors and regulates all emissions to the air. For more information, visit the website and connect with DNREC on Facebook, Twitter or LinkedIn.

Media Contacts: Michael Globetti, michael.globetti@delaware.gov; Nikki Lavoie, nikki.lavoie@delaware.gov

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Effective January 2021

Division of Revenue Director Jennifer Hudson today announced that businesses subject to the Hazardous Substance Cleanup Act (HSCA) will see a decrease in last year’s rate from 1.0429% to 0.9067%. The new tax rate will go into effect on January 1, 2021, and will apply to taxable gross receipts from the sale of petroleum or petroleum products. The Division of Revenue will be updating the rate in their online system on or before the effective date of January 1, 2021.

Legislation was passed in 2018 calling for future rate increases to be based on a lookback period. The adjustable rates cannot be lower than 0.675% or greater than 1.675%, and are calculated by multiplying 0.9% (the original rate) by a fraction – the numerator of which is $15,000,000 and the denominator of which is the total collections in the fund during the lookback period (July 1 to June 30 of the prior year).

The HSCA was passed by the Delaware General Assembly in July of 1990 to ensure funding for the cleanup of facilities with a release or imminent threat of release of hazardous substances. The Department of Natural Resources and Environmental Control has identified over 700 sites in Delaware as potential hazardous substance release sites.

If you have questions about the new adjustable tax rate, please contact the Delaware Division of Revenue at (302) 577-8205.