Delaware General Assembly

Stricken 3/25/19

The General Assembly has ended, the current status is the final status.

3/12/19

Cloutier

Rep. Osienski

Sen. Delcollo, Hansen, Pettyjohn, Walsh, Wilson
Rep. Yearick

AN ACT TO AMEND TITLE 24 RELATING TO PROFESSIONS AND OCCUPATIONS.

This Act authorizes a 1-time tax credit in the amount of a fee for a new license under Title 24 for an individual who is 25 years or younger, or whose income is equal to or less than 130% of the federal poverty guideline. The tax credit eases the financial burden on young and low-income workers entering licensed occupations. The tax credit applies only to initial, or first-time, licenses, and in the tax year in which the fee is charged. It does not apply to other fees, such as license renewal, reciprocity, late payment, or a request for change of status.

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