Delaware · House Bill 364 · 153rd General Assembly

DE Entertainment Production Tax Credit/Create

  1. Introduced Apr 9, 2026
  2. In committee Apr 9, 2026
  3. Passed the House Jun 11, 2026
  4. Passed the Senate Jul 1, 2026
  5. To the governor  
  6. Became law Jul 1, 2026

What it does

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

This Act creates a film production tax credit. It requires companies to obtain, at their own expense, an independent audit certifying eligible expenditures. The audit must be submitted to the Division of Small Business for approval and allocation of credits. The credit is nonrefundable, transferable, and may be carried forward for up to 5 years. The credit may be applied against personal income tax, corporate income…

Read the full title (190 words)

This Act creates a film production tax credit. It requires companies to obtain, at their own expense, an independent audit certifying eligible expenditures. The audit must be submitted to the Division of Small Business for approval and allocation of credits. The credit is nonrefundable, transferable, and may be carried forward for up to 5 years. The credit may be applied against personal income tax, corporate income tax, bank franchise tax, and insurance premiums tax. All credit transfers must be approved by the Division of Small Business. This Act further authorizes necessary data sharing among agencies. Applicants and transferees consent to disclosure of credit amounts by virtue of applying or receiving a transfer. This Act also grants regulatory authority to the Division of Small Business and the Secretary of State to administer the annual credit cap; prioritize and manage awards; and issue reports relating to awards and utilization with input from relevant state agencies. The Division of Small Business may create alternative audit procedures for small businesses where a full audit would be prohibitively expensive. This Act sunsets on June 30, 2031, and no applications may be submitted after that date.

Every action

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

Show the 8 earlier steps
  1. CommitteeIntroduced and Assigned to Revenue & Finance Committee in House · House Revenue & Finance
  2. CommitteeReported Out of Committee (Revenue & Finance) in House with 7 On Its Merits · House Revenue & Finance
  3. CommitteeAssigned to Appropriations Committee in House · House Appropriations
  4. HouseAmendment HA 1 to HB 364 - Introduced and Placed With Bill
  5. CommitteeReported Out of Committee (Appropriations) in House with 4 On Its Merits · House Appropriations
  6. HouseAmendment HA 2 to HB 364 - Introduced and Placed With Bill
  7. HouseAmendment HA 1 to HB 364 - Stricken in House
  8. HouseAmendment HA 2 to HB 364 - Passed In House by Voice Vote
  1. HousePassed By House. Votes: 39 YES 2 ABSENT
  2. CommitteeAssigned to Executive Committee in Senate · Senate Executive
  3. CommitteeReported Out of Committee (Executive) in Senate with 6 On Its Merits · Senate Executive
  4. CommitteeReported Out of Committee (Executive) in Senate with 6 On Its Merits · Senate Executive
  5. CommitteeAssigned to Finance Committee in Senate · Senate Finance
  6. CommitteeReported Out of Committee (Finance) in Senate with 4 On Its Merits · Senate Finance
  7. SenatePassed By Senate. Votes: 20 YES 1 ABSENT
  8. GovernorSigned by Governor

Roll calls

2 recorded votes: 2 on the floor, 0 in committee. Each shows how every member voted.

Sponsors

The member who introduced it, joined by 17 cosponsors: 9 Democrats, 8 Republicans.

All 17 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.