Delaware Code Title 29. State Government § 1901. Bills and joint resolutions which appropriate or mandate or contemplate a subsequent appropriation

(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.