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HA1TOHB349 • 2025

This Amendment to House Bill No.

This Amendment to House Bill No.

Education Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Carson
Last action
2026-04-22
Official status
Introduced and Placed With Bill
Effective date
Not listed

Plain English Breakdown

The metadata lists an effective date as blank; however, the bill synopsis explicitly states the new rules go into effect on January 1, 2027.

Amendment to House Bill No. 349: New Start Date for Veterans' School Tax Credit

This amendment changes the start date of new rules for a veterans' school tax credit from January 1, 2025, to January 1, 2027.

What This Bill Does

  • Changes the effective date in House Bill No. 349 from January 1, 2025, to January 1, 2027.
  • Updates lines 8, 11, 28, and 31 of the bill text with the new year of 2027.

Who It Names or Affects

  • Veterans who qualify for a school tax credit under House Bill No. 349

Limits and Unknowns

  • The official text does not explain the details of the eligibility criteria, only that they are changing.
  • No information is provided about how much money this tax credit provides.

Bill History

  1. 2026-04-22 Delaware General Assembly

    Introduced and Placed With Bill

Official Summary Text

This Amendment to House Bill No. 349 clarifies that this Act is not retroactive; the change in the Veterans' school tax credit eligibility criteria goes into effect on January 1, 2027, not January 1, 2025.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Carson

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 1

TO

HOUSE BILL NO. 349

AMEND House Bill No. 349 on line 8 by deleting "

January 1, 2025,

" as it appears therein and inserting in lieu thereof "

January 1, 2027,

".

FURTHER AMEND House Bill No. 349 on line 11 by deleting "

January 1, 2025,

" as it appears therein and inserting in lieu thereof "

January 1, 2027,

".

FURTHER AMEND House Bill No. 349 on line 28 by deleting "

January 1, 2025,

" as it appears therein and inserting in lieu thereof "

January 1, 2027,

".

FURTHER AMEND House Bill No. 349 on line 31 by deleting "

January 1, 2025,

" as it appears therein and inserting in lieu thereof "

January 1, 2027,

".

SYNOPSIS

This Amendment to House Bill No. 349 clarifies that this Act is not retroactive; the change in the Veterans' school tax credit eligibility criteria goes into effect on January 1, 2027, not January 1, 2025.