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HB284 • 2025

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

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

Children Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Last action
2026-05-21
Official status
HS 2 for HB 284 - Assigned to Appropriations Committee in House
Effective date
Not listed

Plain English Breakdown

The official source material does not specify the exact impact on families with children needing dependent care services beyond the tax credit changes for those earning less than $60,000.

Doubling Child Care Tax Credit for Low-Income Families

This act doubles the child care and dependent care expense tax credit for Delaware residents with taxable income under $60,000 and makes it refundable.

What This Bill Does

  • Increases the child care and dependent care expense tax credit to twice its original amount for people who earn less than $60,000 per year.
  • Makes the increased tax credit refundable, meaning families can get money back even if they do not owe taxes.

Who It Names or Affects

  • Delaware residents who earn less than $60,000 per year and pay child care expenses.

Terms To Know

Tax Credit
A reduction in the amount of tax a person or business has to pay.
Refundable Tax Credit
A type of tax credit that can result in a refund if it is larger than the total tax owed.

Limits and Unknowns

  • The bill does not provide details on how much money will be saved or refunded.
  • It only affects Delaware residents and their child care expenses.

Bill History

  1. 2026-05-21 Delaware General Assembly

    HS 2 for HB 284 - Assigned to Appropriations Committee in House

  2. 2026-05-20 Delaware General Assembly

    HS 2 for HB 284 - Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits

  3. 2026-04-30 Delaware General Assembly

    Substituted in House by HS 2 for HB 284

  4. 2026-03-24 Delaware General Assembly

    Substituted in House by HS 1 for HB 284

  5. 2026-01-29 Delaware General Assembly

    Introduced and Assigned to Revenue & Finance Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD CARE AND DEPENDENT CARE EXPENSE TAX CREDIT.
This Act doubles the child care and dependent care expense tax credit for resident individuals with taxable income of less than $60,000.00 and makes that credit refundable. For those individuals with taxable income of $60,000 or more, the credit is unchanged.