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Delaware House Republicans

Corporate Fee Hikes, Corn Masa Flour Mandate, and Film Production Tax Credit Among New Bills Filed this Week

April 10, 2026
Delaware's Legislative Hall cupola at sunset as new Delaware bills will be heard as they return to session.

Following the Easter Break, lawmakers will return to Legislative Hall on Tuesday to resume action. In anticipation of that work, 26 new bills were filed yesterday. Here is a summary of a few noteworthy measures:

House Bill 337 — This Act would require that folic acid be added to corn masa flour and corn masa at levels exceeding thresholds stipulated in the proposal. These products are staples in the diets of many minorities. Research has shown that daily intake of folic acid can significantly reduce the risk of certain birth defects. The sponsors note that the U.S. Food and Drug Administration mandated folic acid fortification in enriched cereal grain products more than 25 years ago, but this requirement did not include corn masa flour.

House Bill 400 — Sponsored by Democratic leaders, Rep. Kerri Evelyn Harris and Sen. Bryan Townsend, this bill seeks to raise annual fees paid by Limited Liability Corporations and other “Alternative Entities,” as well as the fees associated with various services provided by the Division of Corporations. “We are facing a budget deficit,” said Rep. Evelyn-Harris. “That means reviewing every revenue source and expenditure in our state with a fine-toothed comb, and making changes where they make sense and where they won’t hurt our residents and the businesses.” The measure would reportedly generate more than $150 million in additional annual revenue.

House Bill 364 — This Act seeks to create a film production tax credit. At least two-thirds of U.S. states already have such a mechanism designed to incentivize the production of media content. Despite the name, the measure would apply to a wide range of projects, including feature films, TV series, advertisements, webisodes, music videos, and video games. State Rep. Mike Smith (R-Pike Creek Valley) is one of the prime sponsors.

House Bill 350 – This bipartisan bill would require the Department of Education, in collaboration with school districts, charter schools, and vo-techs, to make findings and recommendations regarding the inclusion of homeschool students into public school extracurricular activities, including the creation of a pilot program.

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