From the 151st general Assembly, this Act does all of the following: (1) Creates a refundable tax credit for certain individuals who are self-employed in the operation of or employed by a child care or family care center to provide care or education to children. The amount of the refundable tax credit varies based on the educational attainment of the child care employee. (2) Indexes the increases in the amount of the refundable tax credit to the Consumer Price Index. (3) Requires the Department of Education to report annually to the General Assembly, Governor, and Delaware Early Childhood Council on the usage of this tax credit. (4) Requires the Joint Legislative Oversight and Sunset Committee to review this Act in fiscal year 2029 to determine if there is a genuine need for the continuation of this Act and if this Act is satisfactorily and effectively meeting the need. For the complete bill, please click here: https://legis.delaware.gov/BillDetail?legislationId=109476.
House Bill 410
Legislative Highlights
House Substitute 2 for HB 187 - House Amendment 2
From the 153rd General Assembly, this bill, as amended, authorizes licensed wine producers to ship wine directly to Delaware residents for personal consumption. The law establishes a Wine Direct Shipper License with limits of three nine-liter cases annually per household […]
House Bill 245
From the 153rd General Assembly, this Act amends Title 14 to remove the automatic allowance for public school districts to increase property tax rates by up to 10% following a countywide reassessment. Beginning July 1, 2025, any post-reassessment tax rate […]
House Bill 184
From the 153rd General Assembly, this Act amends Title 29 and proposes a new bipartisan redistricting protocol for the Delaware General Assembly, aiming to reduce gerrymandering and increase fairness. Inspired by a Carnegie Mellon model, the bill introduces a “freeze […]
House Bill 188
From the 153rd General Assembly, this Act amends Title 15 to expand voting access in Delaware by allowing unaffiliated voters to participate in political party primary elections. This change affects over 170,000 registered voters who are not affiliated with any […]