Delaware

Delaware has a constitutional tax and expenditure limit, covered in Article 8 Sections 6 and 11 in the Delaware State Constitution. In Section 6, enacted by the legislature in 1980, requires a 3/5 supermajority vote in the legislature to raise taxes, with an exception allowing a simple majority vote to raise taxes – but only if debt service is greater than total revenue. Section 11, also enacted in 1980 by the legislature, limits general fund appropriations to 98% of estimated available revenue but exempts debt service and budget reserves from this rule.