Delaware · House Bill 255 · 153rd General Assembly

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.

HB 255 Sponsored by Kerri Evelyn Harris Became law

  1. Introduced Nov 5, 2025
  2. In committee Nov 5, 2025
  3. Passed the House Nov 13, 2025
  4. Passed the Senate Nov 19, 2025
  5. To the governor  
  6. Became law Nov 19, 2025

What it does

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

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…

Read the full title (213 words)

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.

Every action

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

Show the 5 earlier steps
  1. CommitteeIntroduced and Assigned to Administration Committee in House · House Administration
  2. CommitteeReported Out of Committee (Administration) in House with 3 On Its Merits · House Administration
  3. HouseAmendment HA 1 to HB 255 - Introduced and Placed With Bill
  4. HouseAmendment HA 2 to HB 255 - Introduced and Placed With Bill
  5. HouseAmendment HA 1 to HB 255 - Stricken in House
  1. HouseAmendment HA 2 to HB 255 - Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT
  2. HouseAmendment HA 3 to HB 255 - Introduced and Placed With Bill
  3. HouseAmendment HA 3 to HB 255 - Passed By House. Votes: 36 YES 3 NOT VOTING 2 ABSENT
  4. HousePassed By House. Votes: 26 YES 13 NO 2 ABSENT
  5. CommitteeAssigned to Executive Committee in Senate · Senate Executive
  6. CommitteeReported Out of Committee (Executive) in Senate with 4 On Its Merits · Senate Executive
  7. SenatePassed By Senate. Votes: 14 YES 6 NO 1 ABSENT
  8. GovernorSigned by Governor

Roll calls

4 recorded votes: 4 on the floor, 0 in committee. Each shows how every member voted.

Amendment HA 2 to HB 255 · Full House

Passed 37–0
Nov 13, 2025 · journal entry
Yes 37 No 0 Not voting 4
Democrats: 26 yes, 0 no Republicans: 11 yes, 0 no
How each member voted

Yes · 37

Not voting · 2

Absent · 2

Amendment HA 3 to HB 255 · Full House

Passed 36–0
Nov 13, 2025 · journal entry
Yes 36 No 0 Not voting 5
Democrats: 26 yes, 0 no Republicans: 10 yes, 0 no
How each member voted

Yes · 36

Not voting · 3

Absent · 2

Passed By House. Votes: 26 YES 13 NO 2 ABSENT (3/5 required) · Full House

Passed 26–13
Nov 13, 2025 · journal entry
Yes 26 No 13 Not voting 2
Democrats: 26 yes, 0 no Republicans: 0 yes, 13 no
How each member voted

Yes · 26

No · 13

Absent · 2

Passed By Senate. Votes: 14 YES 6 NO 1 ABSENT (3/5 required) · Full Senate

Passed 14–6
Nov 19, 2025 · journal entry
Yes 14 No 6 Not voting 1
Democrats: 14 yes, 0 no Republicans: 0 yes, 6 no
How each member voted

Yes · 14

No · 6

Absent · 1

Sponsors

The member who introduced it, joined by 10 cosponsors: 10 Democrats.

All 10 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.