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HA2TOHB255 • 2025

This Amendment revises House Bill 255 for corporations taxed as separate entities, commonly called “C corporations” to limit the time interval for continuing the expensing provisions for domestic research and experimental expenditures under the provisions in place before Public Law 119-21 to a time interval ending on December 31, 2024, rather than one ending on December 31, 2025.

This Amendment revises House Bill 255 for corporations taxed as separate entities, commonly called “C corporations” to limit the time interval for continuing the expensing provisions for domestic research and experimental expenditures under the provisions in place before Public Law 119-21 to a time interval ending on December 31, 2024, rather than one ending on December 31, 2025.

Taxes
Passed Legislature

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

Sponsor
Last action
2025-11-13
Official status
Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT
Effective date
Not listed

Plain English Breakdown

The provided official material consists of repeated summary sentences without detailed legislative history or specific mechanics beyond the date change.

Amendment to House Bill 255 Changing Tax Rules for C Corporations

This amendment changes the end date for a specific tax rule that lets certain corporations deduct research costs immediately, moving it from December 31, 2025, back to December 31, 2024.

What This Bill Does

  • Revises House Bill 255 regarding taxes for C corporations.
  • Limits the time period when companies can use old rules to deduct domestic research costs immediately.
  • Sets a new end date of December 31, 2024, instead of December 31, 2025.

Who It Names or Affects

  • Corporations taxed as separate entities known as C corporations
  • Companies with domestic research and experimental expenditures

Limits and Unknowns

  • The official text does not state an effective date for when this change begins.
  • The source material repeats the same summary without providing additional details on how Public Law 119-21 changed previous rules.

Bill History

  1. 2025-11-13 Delaware General Assembly

    Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT

  2. 2025-11-12 Delaware General Assembly

    Introduced and Placed With Bill

Official Summary Text

This Amendment revises House Bill 255 for corporations taxed as separate entities, commonly called “C corporations” to limit the time interval for continuing the expensing provisions for domestic research and experimental expenditures under the provisions in place before Public Law 119-21 to a time interval ending on December 31, 2024, rather than one ending on December 31, 2025.
This Amendment revises House Bill 255 for corporations taxed as separate entities, commonly called “C corporations” to limit the time interval for continuing the expensing provisions for domestic research and experimental expenditures under the provisions in place before Public Law 119-21 to a time interval ending on December 31, 2024, rather than one ending on December 31, 2025.