Delaware General Assembly

House Revenue & Finance 4/27/21

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

4/27/21

Yearick

Sen. Pettyjohn

Reps. Briggs King, Gray, Michael Smith, Vanderwende
Sen. Wilson

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX CREDITS.

This Act creates a $500 tax credit applicable to individual personal income taxes for certain lower income, working poor, individuals. In the case of spouses filing a joint return, the tax credit is $1,000. If spouses file their Delaware taxes separately, each spouse with the required income will be entitled to a $500 tax credit. Additionally, for certain qualifying lower income, working poor, individuals the current personal tax credit allowed under § 1110 of Title 30 of the Delaware Code of $110 is being increased to $500. This personal credit is refundable.

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Takes effect upon being signed into law

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