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HB349 • 2025

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 text does not list a final effective date, only stating when changes apply relative to tax years.

HB349: Changing Disability Requirements for Veterans' School Tax Credit

This bill changes Delaware law so veterans with an 80% or higher disability rating can get a full credit on their school property taxes, instead of requiring a 100% rating.

What This Bill Does

Changes the rule so veterans need at least an 80% combined disability rating from the VA to qualify for the tax credit starting in tax year 2025.
Removes the old requirement that veterans must have a 100% permanent and total disability rating for tax years beginning on or after January 1, 2025.
Includes rules for both current law and future changes scheduled for August 2028 so this new standard stays in effect.
Fixes a spelling mistake where the word 'country' was written instead of 'county'.
Requires state officials to create a process that lets surviving spouses keep getting the tax credit after their veteran spouse dies.

Who It Names or Affects

Veterans living in Delaware who have service-connected disabilities rated at 80% or higher.
Surviving spouses of veterans who previously qualified for this school tax credit.
Local county treasurers and receivers of taxes who must verify eligibility.

Terms To Know

School Tax Credit: A reduction in the amount of property tax a person pays to their local school district, which can lower the bill to zero if fully allowed and authorized by the school board.
Qualified Person: In this law, a veteran who meets specific disability rating rules and has lived legally in Delaware for at least three consecutive years.
Domicile: A person's permanent legal home; the bill says living there seasonally or temporarily does not count as domicile, and being away for 12 months is evidence of leaving permanently.

Limits and Unknowns

The tax credit only applies if a local school board votes to allow it for that specific district.
Veterans must have lived in Delaware continuously for at least three years; being away for 12 months counts as leaving the state permanently.

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 start date for new rules about a school tax credit for disabled veterans from January 1, 2025, to January 1, 2027.

Updates four specific lines in House Bill No. 349 by removing the old effective date of January 1, 2025.
Replaces those dates with a new start date of January 1, 2027.

The amendment text only shows changes to specific lines and does not explain the full details of the tax credit rules themselves.

Bill History

2026-04-23 Delaware General Assembly
Assigned to Appropriations Committee in House
2026-04-22 Delaware General Assembly
Amendment HA 1 to HB 349 - Introduced and Placed With Bill
2026-04-22 Delaware General Assembly
Reported Out of Committee (Education) in House with 3 Favorable, 8 On Its Merits
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:

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].

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

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

Receives

receives

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) 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

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.