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HB99 • 2025

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE AND CHAPTER 118 OF VOLUME 83 OF THE LAWS OF DELAWARE RELATING TO PERSONAL INCOME TAXES.

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE AND CHAPTER 118 OF VOLUME 83 OF THE LAWS OF DELAWARE RELATING TO PERSONAL INCOME TAXES.

Taxes
Enacted

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

Sponsor
Last action
2025-05-22
Official status
Assigned to Appropriations Committee in House
Effective date
Not listed

Plain English Breakdown

The bill metadata shows a conflict between 'Enacted' status and a last action of being assigned to committee in May 2025, which is after the stated effective date.

Delaware Earned Income Tax Credit Increase

This law increases the refundable earned income tax credit to 20% of the federal amount for tax years starting on or after January 1, 2025.

What This Bill Does

  • Increases the refundable earned income tax credit to 20% of the corresponding federal earned income tax credit for tax years beginning on or after January 1, 2025.
  • Clarifies that a previously enacted refundable earned income tax credit of 4.5% of the corresponding federal earned income tax credit took effect for tax years beginning on or after January 1, 2021.

Terms To Know

Refundable Earned Income Tax Credit
A credit that is a percentage of the corresponding federal earned income tax credit.
Federal Earned Income Tax Credit
The amount used as the base to calculate Delaware's refundable earned income tax credit.

Limits and Unknowns

  • The official text does not specify which taxpayers qualify for this credit.
  • The effective date listed in metadata is empty, though the summary states it applies to tax years beginning on or after January 1, 2025.

Amendments

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

HA 1

1 • Yearick

PWB

Plain English: PWB 1 by Yearick

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.

Bill History

  1. 2025-05-22 Delaware General Assembly

    Amendment HA 1 to HB 99 - Introduced and Placed With Bill

  2. 2025-05-22 Delaware General Assembly

    Reported Out of Committee (Revenue & Finance) in House with 6 On Its Merits

  3. 2025-05-22 Delaware General Assembly

    Assigned to Appropriations Committee in House

  4. 2025-03-27 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 AND CHAPTER 118 OF VOLUME 83 OF THE LAWS OF DELAWARE RELATING TO PERSONAL INCOME TAXES.
This Act increases the refundable earned income tax credit to 20% of the corresponding federal earned income tax credit for tax years beginning on or after January 1, 2025, and clarifies that a previously enacted refundable earned income tax credit of 4 1/2% of the corresponding federal earned income tax credit took effect for tax years beginning on or after January 1, 2021.