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HB349 • 2025

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO DISABLED VETERANS' SCHOOL TAX CREDIT.

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO DISABLED VETERANS' SCHOOL TAX CREDIT.

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
2026-04-23
Official status
House Appropriations 4/23/26
Effective date
Not listed

Plain English Breakdown

The official source does not provide specific details on when the bill will take effect or if it corrects a typographical error.

Act for Disabled Veterans' School Tax Credit

This act changes the eligibility requirements for disabled veterans to receive a tax credit on school taxes in Delaware, lowering the disability percentage from 100% to 80% or greater.

What This Bill Does

  • Changes the requirement for veterans to have at least an 80% service-connected disability rating to qualify for the tax credit instead of needing a 100% disability rating.

Who It Names or Affects

  • Disabled veterans who live in Delaware and own property there.
  • Surviving spouses of deceased qualified veterans.

Terms To Know

Qualified Person
A veteran with a service-connected disability rated at 80% or higher by the U.S. Department of Veterans Affairs who has lived in Delaware for at least three years.
Service-Connected Disability Rating
An evaluation given by the U.S. Department of Veterans Affairs that measures how much a veteran's disability is related to their military service.

Limits and Unknowns

  • The bill does not specify when it will take effect.
  • It only affects veterans who meet the new eligibility criteria and own property in Delaware.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HA 1

1 • Carson

PWB 4/22/26

Plain English: This amendment changes the date when disabled veterans can start claiming a new school tax credit from January 1, 2025 to January 1, 2027.

  • Changes the effective date for disabled veterans' eligibility for the school tax credit from January 1, 2025 to January 1, 2027.

Bill History

  1. 2026-04-23 Delaware General Assembly

    Assigned to Appropriations Committee in House

  2. 2026-04-22 Delaware General Assembly

    Amendment HA 1 to HB 349 - Introduced and Placed With Bill

  3. 2026-04-22 Delaware General Assembly

    Reported Out of Committee (Education) in House with 3 Favorable, 8 On Its Merits

  4. 2026-04-09 Delaware General Assembly

    Introduced and Assigned to Education Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO DISABLED VETERANS' SCHOOL TAX CREDIT.
This Act modifies the eligibility standard from 100% disability to 80% disability or greater for veterans to qualify for the credit against school taxation on qualified property and corrects a typographical error.
Section 1917 of Title 14 currently appears in 2 versions in the Code because an unrelated change in the statute will occur in 2028. This Act therefore contains both versions of the Code to indicate the intention that the change made by this Act will persist through the unrelated 2028 scheduled statutory change.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Carson & Rep. Bush & Sen. Hoffner

Reps. Burns, D. Short, Yearick, Berry, Shupe, Jones Giltner, Chukwuocha, Hilovsky, Neal, Ross Levin, Snyder-Hall; Sens. Lawson, Lockman, Pettyjohn, Wilson, Hocker

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE BILL NO. 349

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO DISABLED VETERANS' SCHOOL TAX CREDIT.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend § 1917, Title 14 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 1917. Collection and deposit of school taxes [Effective until Aug. 12, 2028].

(d) (1) a. If authorized by majority vote of the whole school board of the local school district under § 6102(r) of Title 29, there will be allowed a credit against taxation in the full amount of tax liability imposed by this chapter on the valuation of any qualified property.

c. For purposes of this subsection, a “qualified person” means a veteran who satisfies both the following:

1.

A. For tax years beginning before January 1, 2025,

Receives

receives

from the United States Department of Veterans Affairs, or its successor agency, 100% disability compensation due to a service-connected, permanent and total disability based on individual unemployability or a 100% disability rating.

B. For tax years beginning on or after January 1, 2025,

receives from the United States Department of Veterans Affairs, or its successor agency,

service-connected disability benefits assigned an 80% or greater combined rating or compensation rate, including a total disability rating due to individual unemployability regardless of the assigned schedular rating.

2. Is legally domiciled in this State for a period of at least 3 consecutive years. Mere seasonal or temporary residence within this State, of whatever duration, does not constitute domicile within this State for the purposes of this subsection. Absence from this State for a period of 12 months is prima facie evidence of abandonment of domicile in this State.

(2) b. Notwithstanding the application deadline in paragraph (d)(2)a. of this section, the Secretary of Finance, in consultation with the receiver of taxes and

country

county

treasurer, shall establish a process for the receiver of taxes and county treasurer to use to verify the eligibility of a surviving spouse of a deceased qualified person and to maintain the credit for an eligible surviving spouse without disruption occasioned by the death of the qualified person.

§ 1917. Collection and deposit of school taxes [Effective Aug. 12, 2028].

(d) (1) a. If authorized by majority vote of the whole school board of the local school district under § 6102(r) of Title 29, there will be allowed a credit against taxation in the full amount of tax liability imposed by this chapter on the valuation of any qualified property.

c. For purposes of this subsection, a “qualified person” means a veteran who satisfies both the following:

1.

A. For tax years beginning before January 1, 2025,

Receives

receives

from the United States Department of Veterans Affairs, or its successor agency, 100% disability compensation due to a service-connected, permanent and total disability based on individual unemployability or a 100% disability rating.

B. For tax years beginning on or after January 1, 2025, receives from the United States Department of Veterans Affairs, or its successor agency, service-connected disability benefits assigned an 80% or greater combined rating or compensation rate, including a total disability rating due to individual unemployability regardless of the assigned schedular rating.

2. Is legally domiciled in this State for a period of at least 3 consecutive years. Mere seasonal or temporary residence within this State, of whatever duration, does not constitute domicile within this State for the purposes of this subsection. Absence from this State for a period of 12 months is prima facie evidence of abandonment of domicile in this State.

(2) b. Notwithstanding the application deadline in paragraph (d)(2)a. of this section, the Secretary of Finance, in consultation with the receiver of taxes and

country

county

treasurer, shall establish a process for the receiver of taxes and county treasurer to use to verify the eligibility of a surviving spouse of a deceased qualified person and to maintain the credit for an eligible surviving spouse without disruption occasioned by the death of the qualified person.

SYNOPSIS

This Act modifies the eligibility standard from 100% disability to 80% disability or greater for veterans to qualify for the credit against school taxation on qualified property and corrects a typographical error.

Section 1917 of Title 14 currently appears in 2 versions in the Code because an unrelated change in the statute will occur in 2028. This Act therefore contains both versions of the Code to indicate the intention that the change made by this Act will persist through the unrelated 2028 scheduled statutory change.