Delaware General Assembly

Lieu/Substituted 4/30/26

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.

HB 284

3/24/26

Yearick

Rep. Berry
Sen. Hocker

Reps. Gray, Hilovsky, Michael Smith
Sen. Buckson, Hoffner, Wilson

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 ($120,000 for married filing jointly or married filing combined separate on the same return) and makes that credit refundable. For all others the tax credit remains unchanged.

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