HB 16 DE

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Became Law

Section 1 of this Act modifies Delaware’s Earned Income Tax Credit (EITC) to allow recipients to choose the most beneficial credit to be applied against their Delaware Personal Income Taxes. Under this Act, recipients can choose between a non-refundable credit of up to 20% of the value of the corresponding federal EITC or a refundable EITC credit of up to 4.5% of the value of the corresponding federal EITC. Section 2 of this Act makes the change to Delaware’s EITC effective for the tax year in which the Secretary of Finance provides the Registrar of Regulations with notice that the personal income tax release of the Integrated Revenue Administration System is implemented. This delay in effective date is necessary to ensure that tax law changes can be properly and efficiently implemented in the Division of Revenue’s modernized Integrated Revenue Administration System, which is currently under development. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

• Paul S. Baumbach · primary
• David P. Sokola Democratic · primary
• Brian Pettyjohn Republican · primary
• Lyndon D. Yearick Republican · primary

1. Dec 4, 2020 Introduced and Assigned to Revenue & Finance Committee in House · lower
2. Jan 26, 2021 Reported Out of Committee (Revenue & Finance) in House with 11 Favorable, 2 On Its Merits · lower
3. Mar 11, 2021 Assigned to Appropriations Committee in House · lower
4. Mar 17, 2021 Reported Out of Committee (Appropriations) in House with 3 Favorable, 2 On Its Merits · lower
5. Mar 19, 2021 Suspension of Rules in House · lower
6. Mar 19, 2021 Suspension of Rules in House · lower
7. Mar 19, 2021 Suspension of Rules in House · lower
8. Mar 25, 2021 Passed By House. Votes: 40 YES 1 ABSENT · lower
9. Mar 25, 2021 Assigned to Finance Committee in Senate · upper
10. Jun 17, 2021 Reported Out of Committee (Finance) in Senate with 1 Favorable, 3 On Its Merits · upper
11. Jun 22, 2021 Passed By Senate. Votes: 21 YES · upper
12. Aug 10, 2021 Signed by Governor · executive

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Bill Text · HTML
• Bill Text · PDF