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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 39


From the 152nd 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 Bill 43


This Act is from the 152nd General Assembly and allows Delaware voters who are not affiliated with a political party to vote in a political party’s primary election. Currently there are approximately 170,000 registered Delaware voters who are not affiliated […]

House Bill 44


This bill is from the 152nd General Assembly. The constitutional requirement to create new legislative districts following the U.S. Census was intended to ensure equal representation at all levels of government. However, Delaware’s current process of redistricting is deeply flawed. […]

House Bill 42


This Act is from the 152nd General Assembly and removes the up to 10% increase in school property taxes allowed after reassessment. For the complete bill please click here: https://legis.delaware.gov/BillDetail?LegislationId=129910. […]