AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD CARE AND DEPENDENT CARE EXPENSE TAX CREDIT.

What it does

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

This Act doubles the child care and dependent care expense tax credit for resident individuals with taxable income of less than $60,000.00 and makes that credit refundable. For those individuals with taxable income of $60,000 or more, the credit is unchanged.

Every action

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

1. Jan 29, 2026CommitteeIntroduced and Assigned to Revenue & Finance Committee in House · House Revenue & Finance
2. Mar 24, 2026HouseSubstituted in House by HS 1 for HB 284
3. Apr 30, 2026HouseSubstituted in House by HS 2 for HB 284
4. May 20, 2026HouseHS 2 for HB 284 - Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits
5. May 21, 2026HouseHS 2 for HB 284 - Assigned to Appropriations Committee in House

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 6 cosponsors: 5 Republicans, 1 Democrat.

• LD Lyndon D. YearickR Primary sponsor · District 34
• AB Alonna BerryD Joint sponsor · District 20
• GW Gerald W. HockerR Joint sponsor · District 20