AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD CARE AND DEPENDENT CARE EXPENSE TAX CREDIT.

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.

Voted 5/21/2026View source

Roll-call record

How representatives voted

0 yea·0 nay

No roll-call votes recorded for this bill yet.

Docket history

Action history

5/21/2026Assigned to Appropriations Committee in House
5/20/2026Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits
4/30/2026Adopted in lieu of the original bill HB 284, and Assigned to Revenue & Finance Committee in House
3/24/2026Adopted in lieu of the original bill HB 284, and Assigned to Revenue & Finance Committee in House