Delaware · House Bill 237 · 153rd General Assembly

DE Entertainment Job Act/Create

HB 237 Sponsored by Michael F. Smith In committee

  1. Introduced Jun 30, 2025
  2. In committee Jun 30, 2025
  3. Passed the House Next
  4. Passed the Senate  
  5. To the governor  
  6. Became law  

What it does

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

The Delaware Entertainment Job Act is intended to encourage jobs creation, artistic endeavors and investment in the film, television, esports and videogame industry in the State of Delaware, and the attendant benefits for the economy and job growth. Delaware is one of the only states in the Mid-Atlantic and country without some form of tax credit at a time when production of original content for streaming and at…

Read the full title (178 words)

The Delaware Entertainment Job Act is intended to encourage jobs creation, artistic endeavors and investment in the film, television, esports and videogame industry in the State of Delaware, and the attendant benefits for the economy and job growth. Delaware is one of the only states in the Mid-Atlantic and country without some form of tax credit at a time when production of original content for streaming and at theaters is at an all-time high. Thirty-three states have some sort of production incentive. This legislation will provide for a thirty-percent, transferable tax credit for an investment in the state in a film, television, esports or videogame production. All qualified productions will be required to have an audit of their expenditures following the completion of production in the state before any credits will be awarded. Further, all qualified productions will be required to provide training through an internship program so that citizens may be able to gain a valuable trade. The credits will be administered by the Delaware Film, Television, and Digital Entertainment Office in cooperation with Department of Finance.

Every action

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

  1. CommitteeIntroduced and Assigned to Revenue & Finance Committee in House · House Revenue & Finance
  2. HouseNot Worked in Committee

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 2 cosponsors: 2 Republicans.

All 2 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.