Delaware General Assembly

House Revenue & Finance 4/30/26

Committee Hearing takes place within twelve legislative days.

HB 284

4/30/26

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 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.

N/A

N/A

N/A

N/A

View HTML View PDF