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Lieu/Substituted 3/24/26
If original bill has not been considered in committee, the substitute takes place of original bill. If original bill has been considered in committee, the substitute will be assigned to committee for consideration.
Details
1/29/26
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 child care and dependent care expense tax credit for resident individuals with taxable income of less than $60,000.00 and makes that credit refundable. For those individuals with taxable income of $60,000 or more, the credit is unchanged.
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