Del. Code tit. 29, § 1903

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.