Delaware · House Bill 89 · 152nd General Assembly

PIT/Update Standard Deduction/EITC Updates

HB 89 Sponsored by Paul S. Baumbach Passed one chamber, then died

  1. Introduced Mar 17, 2023
  2. In committee Mar 17, 2023
  3. Passed the House Apr 4, 2023
  4. Died  
  5. To the governor  
  6. Became law  

What it does

The legislature's own summary of the bill, or its official long title.

Section 1 of this Act increases the standard deduction for personal income tax purposes of resident individuals and spouses of this State for tax years beginning after December 31, 2023. Section 3 of this Act increases the monetary filing thresholds resulting from the increases the standard deduction under Section 1. Sections 2 and 4 of this Act increase the refundable earned income tax credit to 7.5% of the…

Read the full title (117 words)

Section 1 of this Act increases the standard deduction for personal income tax purposes of resident individuals and spouses of this State for tax years beginning after December 31, 2023. Section 3 of this Act increases the monetary filing thresholds resulting from the increases the standard deduction under Section 1. Sections 2 and 4 of this Act increase the refundable earned income tax credit to 7.5% of the corresponding federal earned income tax credit for tax years beginning on or after January 1, 2023, and clarify 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.

Every action

11 steps, oldest first, as the legislature records them.

  1. CommitteeIntroduced and Assigned to Revenue & Finance Committee in House · House Revenue & Finance
  2. CommitteeReported Out of Committee (Revenue & Finance) in House with 2 Favorable, 6 On Its Merits · House Revenue & Finance
  3. CommitteeAssigned to Appropriations Committee in House · House Appropriations
  4. CommitteeReported Out of Committee (Appropriations) in House with 4 Favorable · House Appropriations
  5. HousePassed By House. Votes: 39 YES 2 ABSENT39–0 vote
  6. CommitteeAssigned to Executive Committee in Senate · Senate Executive
  7. CommitteeReported Out of Committee (Executive) in Senate with 6 Favorable · Senate Executive
  8. CommitteeAssigned to Finance Committee in Senate · Senate Finance
  9. CommitteeReported Out of Committee (Finance) in Senate with 4 On Its Merits · Senate Finance
  10. SenateAmendment SA 1 to HB 89 - Introduced and Placed With Bill
  11. SenateAmendment SA 2 to HB 89 - Introduced and Placed With Bill

Roll calls

1 recorded vote: 1 on the floor, 0 in committee. Each shows how every member voted.

Passed By House. Votes: 39 YES 2 ABSENT · Full House

Passed 39–0
Apr 4, 2023 · journal entry
Yes 39 No 0 Not voting 2
Democrats: 24 yes, 0 no Republicans: 15 yes, 0 no
How each member voted

Yes · 39

Absent · 2

Sponsors

The member who introduced it, joined by 35 cosponsors: 18 Republicans, 17 Democrats.

All 35 cosponsors

From Delaware's official records (legis.delaware.gov), checked Nov 1, 2026. Text links go to the official versions; LegiList does not copy bill text.