HB 255 DE

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Became Law

This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA. For corporations taxed as separate entities, commonly called “C corporations,” this Act does the following: (1) Continues expensing provisions for domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, under the provisions in place before the OBBBA. (2) Decouples from the OBBBA provision for full expensing of certain business property acquired and placed in service after January 19, 2025. (3) Decouples from the special depreciation allowance for qualified production property. For individuals with business income such as an S corporation or a partnership, the following changes are made to Delaware’s personal income tax code, beginning January 1, 2026: (1) Decoupling from the OBBBA allowance for full expensing for certain business property acquired and placed in service after December 31, 2025. (2) Decoupling from the special depreciation allowance for qualified production property acquired and placed in service after December 31, 2025.

• Kerri Evelyn Harris Democratic · primary
• Trey Paradee Democratic · primary
• Edward S. Osienski Democratic · primary
• Bryan Townsend Democratic · primary
• David P. Sokola Democratic · primary
• Josue O Ortega Democratic · primary
• Nicole Poore Democratic · primary
• Marie Pinkney Democratic · primary
• Stell Parker Selby · primary
• Russell Huxtable Democratic · primary
• Bryant L. Richardson Republican · primary
• Eric Morrison Democratic · primary
• Brian Pettyjohn Republican · primary
• Cyndie Romer Democratic · primary
• Ray Seigfried Democratic · primary
• Sarah McBride · primary

1. Nov 5, 2025 Introduced and Assigned to Administration Committee in House · lower
2. Nov 7, 2025 Reported Out of Committee (Administration) in House with 3 On Its Merits · lower
3. Nov 12, 2025 Amendment HA 1 to HB 255 - Introduced and Placed With Bill · lower
4. Nov 12, 2025 Amendment HA 2 to HB 255 - Introduced and Placed With Bill · lower
5. Nov 13, 2025 Amendment HA 1 to HB 255 - Stricken in House · lower
6. Nov 13, 2025 Amendment HA 2 to HB 255 - Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT · lower
7. Nov 13, 2025 Amendment HA 3 to HB 255 - Introduced and Placed With Bill · lower
8. Nov 13, 2025 Amendment HA 3 to HB 255 - Passed By House. Votes: 36 YES 3 NOT VOTING 2 ABSENT · lower
9. Nov 13, 2025 Passed By House. Votes: 26 YES 13 NO 2 ABSENT · lower
10. Nov 13, 2025 Assigned to Executive Committee in Senate · upper
11. Nov 19, 2025 Reported Out of Committee (Executive) in Senate with 4 On Its Merits · upper
12. Nov 19, 2025 Passed By Senate. Votes: 14 YES 6 NO 1 ABSENT · upper
13. Nov 19, 2025 Signed by Governor · executive