House Substitute 1 for House Bill 80

150th General Assembly (2019 - 2020)

Bill Progress

House Appropriations 1/30/20
The General Assembly has ended, the current status is the final status.

Bill Details

1/23/20
Rep. Yearick
Sen. Paradee, Sokola
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXES ON PERSONAL INCOME.
Section 1 of this Act modifies Delaware’s Earned Income Tax Credit (EITC) to allow recipients to choose the most beneficial credit to be applied against their Delaware Personal Income Taxes. Under this Act, recipients can choose between a non-refundable credit of up to 20% of the value of the corresponding federal EITC or a refundable EITC credit of up to 4.5% of the value of the corresponding federal EITC. Section 2 of this Act makes the change to Delaware’s EITC effective for the tax year in which the Secretary of Finance provides the Registrar of Regulations with notice that the personal income tax release of the Integrated Revenue Administration System is implemented. This delay in effective date is necessary to ensure that tax law changes can be properly and efficiently implemented in the Division of Revenue’s modernized Integrated Revenue Administration System, which is currently under development. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
N/A
N/A
F/N (Complete) View PDF
You may need to disable your browser's pop-up blocker to view linked documents.
Takes effect upon being signed into law
N/A

Bill Text

View HTML View PDF
You may need to disable your browser's pop-up blocker to view linked documents.

Amendments

AmendmentStatusIntroduction DatePrimary SponsorView Details

Committee Reports

DateCommittee# MembersFavorableOn Its MeritsUnfavorable 

Roll Calls

ChamberResultDateVote TypeYesNoNot VotingAbsentPDF

Actions History

DateAction

Legislation Detail Feeds