Delaware General Assembly

House Revenue & Finance 1/29/26

Committee Hearing takes place within twelve legislative days.

1/29/26

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 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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