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Delaware House Republicans

House Bill 410

Michael F. Smith

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.

Legislative Highlights


House Bill 210


From the 151st General Assembly, this Act permits wine producers holding a valid license within this State or another state to obtain a license and ship wine directly to Delaware consumers so long as it is done through a common […]

House Bill 437 with House Amendment 1


From the 151st General Assembly, this bill seeks to create the Expanded Protection for Our Communities and Homes (EPOCH) Grant Program through a one-time appropriation of $20 million. The grant money would be distributed to every Delaware police agency that […]

House Substitute 1 for House Bill 478


From the 151st General Assembly, this Bill increases the annual earnings limit for pensioners in the State Employees’ Pension Plan who return to work in a non-pension creditable position to $40,000 for earnings received beginning in calendar year 2021. For […]