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Delaware bills · 153rd General Assembly (2025-2026)

Delaware HB 255

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To Governor
  6. Became law

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Summary

Official abstract published by the Delaware legislature· synopsis

This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA. For corporations taxed as separate entities, commonly called “C corporations,” this Act does the following: (1) Continues expensing provisions for domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, under the provisions in place before the OBBBA. (2) Decouples from the OBBBA provision for full expensing of certain business property acquired and placed in service after January 19, 2025. (3) Decouples from the special depreciation allowance for qualified production property. For individuals with business income such as an S corporation or a partnership, the following changes are made to Delaware’s personal income tax code, beginning January 1, 2026: (1) Decoupling from the OBBBA allowance for full expensing for certain business property acquired and placed in service after December 31, 2025. (2) Decoupling from the special depreciation allowance for qualified production property acquired and placed in service after December 31, 2025.

Text versions

Roll-call votes

State vote data last updated Oct 16, 2026, 4:04 AM.

DateVoteResultYour legislators
Nov 19, 2025
Senate		3/5passSet your home in Delaware to see
Nov 13, 2025
House		3/5passSet your home in Delaware to see

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