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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
Harris
Last action
2025-11-13
Official status
Passed 11/13/25
Effective date
Not listed

Plain English Breakdown

The candidate explanation included a statement about the government agency that was not supported by the official source material.

Amendment to Limit Tax Breaks for Research and Development

This amendment changes the deadline from December 31, 2025, to December 31, 2024, for C corporations to claim tax breaks on research and development expenses.

What This Bill Does

  • Changes a part of House Bill 255 that deals with how long certain companies can get tax breaks for spending money on research and experiments.
  • Limits the time when C corporations can use these tax breaks to December 31, 2024.

Who It Names or Affects

  • C corporations that do research and development

Terms To Know

C corporation
A type of business structure where the company is treated as a separate entity from its owners for tax purposes.
Public Law 119-21
A previous law that set rules for how companies can claim tax breaks on research and development expenses.

Limits and Unknowns

  • The amendment only affects C corporations.
  • It does not change other types of businesses or their tax rules.
  • After December 31, 2024, these companies will no longer be able to claim the same tax breaks for research and development expenses.

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.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Harris

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 2

TO

HOUSE BILL NO. 255

AMEND House Bill No. 255 on line 14 by deleting “

2025,

” and inserting in lieu thereof “

2024,

”.

SYNOPSIS

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.