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HB 284 Delaware House · 153rd General Assembly (2025-2026)

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

Summary
This Act doubles the childcare and dependent care expense tax credit for resident households with federal adjusted gross income of less than $60,000 and makes that credit refundable, and differs from HS 1 by clarifying the credit is for residents only (as is the case currently), and corrects the means test of federal adjusted gross income threshold for taxpayers filing "joint" and "married filing separate combined" at $60,000. For all others, the tax credit remains unchanged.
Issues: ✓ Budget & TaxesSupports Budget & TaxesDoubles tax credit for low/middle-income earners (<$60k) and makes it refundable - direct tax relief for targeted group, aligning with fiscal support indicators.95% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Apr 2026
Committee Review
Floor Vote
Governor
Introduced Apr 30, 2026 Last action May 21, 2026
Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions
3
Key actions
1
Committee
1
May 21, 2026
Introduced
Assigned to Appropriations Committee in House
lower
May 20, 2026
Lower · Passed
Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits
lower
Apr 30, 2026
Introduced
Adopted in lieu of the original bill HB 284, and Assigned to Revenue & Finance Committee in House
lower
12 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Bill Carson
Bill Carson
DDemocratic
DE
28
P
Photo of Claire Snyder-Hall
Claire Snyder-Hall
DDemocratic
DE
14
P
Photo of Danny Short
Danny Short
RRepublican
DE
39
P
Photo of Dave Wilson
Dave Wilson
RRepublican
DE
18
P
Photo of Frank Cooke
Frank Cooke
DDemocratic
DE
16
P
Photo of Laura Sturgeon
Laura Sturgeon
DDemocratic
DE
4
P
Photo of Lyndon Yearick
Lyndon Yearick
RRepublican
DE
34
P
Photo of Madinah Wilson-Anton
Madinah Wilson-Anton
DDemocratic
DE
26
P
Photo of Mike Smith
Mike Smith
RRepublican
DE
22
P
Photo of Ron Gray
Ron Gray
RRepublican
DE
38
P
Photo of Stell Selby
Stell Selby
DDemocratic
DE
20
P
Photo of Valerie Giltner
Valerie Giltner
RRepublican
DE
37