HB 284 DE
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD CARE AND DEPENDENT CARE EXPENSE TAX CREDIT.
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Summary
Delaware House Bill 284 amends the child care and dependent care expense tax credit for low-income Delaware resident households. The bill doubles the tax credit for households with federal adjusted gross income of less than $60,000. The bill makes the tax credit refundable for these lower-income households, meaning they can receive a refund if the credit exceeds their tax liability. The bill clarifies that the credit is available only to Delaware residents and corrects the income threshold for joint filers and married filing separately combined returns at $60,000. For households with income of $60,000 or above, the tax credit remains unchanged.
AI-generated plain-language summary of the bill (from the OpenStates abstract — no full text available yet) — neutral, and may be imperfect.
Official abstract
This Act doubles the childcare and dependent care expense tax credit for resident households with federal adjusted gross income of less than $60,000 and makes that credit refundable, and differs from HS 1 by clarifying the credit is for residents only (as is the case currently), and corrects the means test of federal adjusted gross income threshold for taxpayers filing "joint" and "married filing separate combined" at $60,000. For all others, the tax credit remains unchanged.
Sponsors (12)
- Lyndon D. Yearick Republican · primary
- Stell Parker Selby · primary
- Ronald E. Gray Republican · primary
- Laura V. Sturgeon Democratic · primary
- Michael F. Smith Republican · primary
- Valerie Jones Giltner Republican · primary
- William J. Carson Democratic · primary
- Daniel B. Short Republican · primary
- Madinah Wilson-Anton Democratic · primary
- Franklin D. Cooke Democratic · primary
- Claire Snyder-Hall Democratic · primary
- David L. Wilson Republican · primary
Action history (3)
- Apr 30, 2026 Adopted in lieu of the original bill HB 284, and Assigned to Revenue & Finance Committee in House · lower
- May 20, 2026 Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits · lower
- May 21, 2026 Assigned to Appropriations Committee in House · lower
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