Delaware bills · 153rd General Assembly (2025-2026)
Delaware HB 274
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD AND DEPENDENT CARE EXPENSE TAX CREDIT.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Claire Snyder-Hall (Democratic)
- Josue O Ortega (Democratic)
- Melanie Ross Levin (Democratic)
Summary
Official abstract published by the Delaware legislature· synopsis
Like House Bill No. 274, House Substitute for House Bill No. 274 increases the state child and dependent care expense tax credit from the current 50% match to a full 100% match with the federal child and dependent care expense tax credit. The substitute is different from House Bill No. 274 in that it makes this increase applicable to taxable years beginning on or after January 1, 2027.
This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
Text versions
Roll-call votes
No recorded votes on this bill.
Actions
- Mar 19, 2026 · House
Assigned to Appropriations Committee in House - Mar 18, 2026 · House
Reported Out of Committee (Revenue & Finance) in House with 10 On Its Merits - Mar 5, 2026 · House
Adopted in lieu of the original bill HB 274, and Assigned to Revenue & Finance Committee in House