HB 274 Delaware House · 153rd General Assembly (2025-2026)

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD AND DEPENDENT CARE EXPENSE TAX CREDIT.

Summary

Like House Bill No. 274, House Substitute for House Bill No. 274 increases the state child and dependent care expense tax credit from the current 50% match to a full 100% match with the federal child and dependent care expense tax credit. The substitute is different from House Bill No. 274 in that it makes this increase applicable to taxable years beginning on or after January 1, 2027. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Mar 2026

Committee Review

Floor Vote

Governor

Introduced Mar 5, 2026 Last action Mar 19, 2026

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 19, 2026

Introduced

Assigned to Appropriations Committee in House

lower

Mar 18, 2026

Lower · Passed

Reported Out of Committee (Revenue & Finance) in House with 10 On Its Merits

lower

Mar 5, 2026

Introduced

Adopted in lieu of the original bill HB 274, and Assigned to Revenue & Finance Committee in House

lower

3 primary · 0 co-sponsors