(a) Any bill or joint resolution in either House of the General Assembly which authorizes expenditures not previously authorized within the annual budget for the fiscal year in which the expenditure is to be incurred or which because of the provisions of the bill or joint resolution would authorize expenditures not specifically provided for in the bill or joint resolution shall include a 3-year fiscal projection. The 3-year fiscal projection shall be attached by the sponsor prior to its initial committee consideration in the House of origin.

(b) Any bill or joint resolution in either House of the General Assembly which relates to any public pension or retirement plan applicable to any person including, but not limited to, any public employee, officer or appointee of the State that would authorize or necessarily involve expenditures not authorized within the annual budget for the fiscal year in which the expenditure is to be incurred or which, because of the provisions of the bill or joint resolution, would authorize or necessarily involve expenditures not specifically provided for in the bill or joint resolution, shall include a fiscal projection reflecting the estimated actuarial long-term cost of the proposed bill or resolution whether or not such pension or retirement plan is funded on an actuarial reserve basis. The long-term fiscal projection shall be attached by the sponsor prior to its initial committee consideration in the House of origin.

29 Del. C. 1953, §  1901;  59 Del. Laws, c. 41, §  1;  60 Del. Laws, c. 58, §  1;  62 Del. Laws, c. 178, §  1; 

The 3-year projection shall be a statement describing, as accurately as can reasonably be ascertained, all requirements, obligations assumed by the State and other consequences of the bill or joint resolution having a fiscal impact on the State for each of the 3 fiscal years following the effective date of the bill or joint resolution. Such fiscal projection shall, where applicable, include full cost data including, but not limited to, salaries, operating costs, other employment costs (fringe benefits), capital outlay and debt service. Fiscal projections required in this chapter shall be prepared on forms prescribed by the Controller General. If the fiscal projection is not prepared by the Controller General, it shall contain a statement by the Controller General that the Controller General concurs in the sponsor’s projection of the fiscal impact of the bill or joint resolution as set forth in the fiscal projection or that the Controller General finds contrary or additional fiscal data which should be included in the fiscal projection. The Controller General shall point out particular ways in which the bill or joint resolution may escalate costs or reduce revenue to the State. The fiscal projection must also state how the estimates were calculated and from what facts or assumptions. In the case of a bill or joint resolution authorizing expenditures or relating to pension or retirement plan as defined by § 1901(b) of this title, such projection shall, in addition to the other requirements of this section, state the estimated actuarial long-term cost of the proposed bill or joint resolution as obtained by the Controller General from the Board of Pension Trustees or other qualified actuarial source. All fiscal projections shall be reviewed or prepared by the Controller General and the same shall be reported to the sponsor in writing.

29 Del. C. 1953, §  1902;  59 Del. Laws, c. 41, §  1;  62 Del. Laws, c. 178, §  2;  70 Del. Laws, c. 186, §  1; 

Any bill or joint resolution which would have the effect of reducing state revenue must have a 1-year projection attached thereto, which projection shall describe, as accurately as can reasonably be ascertained, the loss of revenue to the State for the first full fiscal year after the effective date of the legislation and the rationale used in determining such fiscal impact. The Controller General’s responsibility herein shall be the same as in § 1902 of this title.

29 Del. C. 1953, §  1903;  59 Del. Laws, c. 41, §  1; 

The Controller General shall revise the fiscal projection with each successive state of the legislative process in which any amendment or substitute bill is introduced which changes the fiscal effect of the bill or joint resolution. Such revised fiscal projections must be included with each such amendment or substitute bill at the time of introduction. Fiscal projections previously attached to the bill or joint resolution shall remain with the bill or joint resolution and shall not be removed.

29 Del. C. 1953, §  1904;  59 Del. Laws, c. 41, §  1; 

Any bill or joint resolution which provides for the expenditure of state funds not authorized in the annual budget bill for the fiscal year in which the expenditure is to be incurred, in order to qualify for or otherwise receive federal funds, shall include a 3-year fiscal projection. The fiscal projection shall describe, as accurately as can reasonably be ascertained, the total anticipated expenditures of such program or agency, the total amount to be expended or committed by the federal government for each of the 3 fiscal years, the total amount to be expended by the State for each of the 3 fiscal years and when the federal funding is likely to be concluded.

29 Del. C. 1953, §  1905;  59 Del. Laws, c. 41, §  1; 

Any bill or resolution in either House of the General Assembly which provides for or requires the expenditure of any local school district current expense funds shall include a 3-year fiscal projection. The 3-year fiscal projection shall be attached by the sponsor prior to its initial committee consideration in the House of origin.

63 Del. Laws, c. 287, §  2; 

No provision of this chapter shall be deemed to prevent or limit the preparation of any analysis of any bill or joint resolution by the staff of the Legislative Council or by attorneys of the Senate or House of Representatives when such analysis is requested by a member of the General Assembly.

29 Del. C. 1953, §  1906;  59 Del. Laws, c. 41, §  1;  63 Del. Laws, c. 287, §  1; 

Each House may waive the requirements of this chapter as to any specific legislation pending before such House by a vote of the majority of all members elected to such House.

29 Del. C. 1953, §  1907;  59 Del. Laws, c. 41, §  1;  63 Del. Laws, c. 287, §  1;