Delaware bills · 153rd General Assembly (2025-2026)
Delaware HB 284
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD CARE AND DEPENDENT CARE EXPENSE TAX CREDIT.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- David L. Wilson (Republican)
- Claire Snyder-Hall (Democratic)
- Franklin D. Cooke (Democratic)
- Madinah Wilson-Anton (Democratic)
- Daniel B. Short (Republican)
- William J. Carson (Democratic)
- Valerie Jones Giltner (Republican)
- Michael F. Smith (Republican)
- Laura V. Sturgeon (Democratic)
- Ronald E. Gray (Republican)
- Stell Parker Selby
- Lyndon D. Yearick (Republican)
Summary
Official abstract published by the Delaware legislature· synopsis
This Act doubles the childcare and dependent care expense tax credit for resident households with federal adjusted gross income of less than $60,000 and makes that credit refundable, and differs from HS 1 by clarifying the credit is for residents only (as is the case currently), and corrects the means test of federal adjusted gross income threshold for taxpayers filing "joint" and "married filing separate combined" at $60,000. For all others, the tax credit remains unchanged.
Text versions
Roll-call votes
No recorded votes on this bill.
Actions
- May 21, 2026 · House
Assigned to Appropriations Committee in House - May 20, 2026 · House
Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits - Apr 30, 2026 · House
Adopted in lieu of the original bill HB 284, and Assigned to Revenue & Finance Committee in House