DE HB 255

enacted

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.

Delaware · 2025-2026 Regular Session (153rd General Assembly) · lower

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Quick answers

Did DE HB 255 pass?

Yes. DE HB 255 has been enacted into law. Latest recorded action (2025-11-19): Signed by Governor

What is DE HB 255 about?

This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA. For corporations taxed as separate entities, commonly called “C corporations,” this Act does the following: (1) Continues expensing provisions for domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, under the provisions in place before the OBBBA. (2) Decouples from the OBBBA provision for full expensing of certain business property acquired and placed in service after January 19, 2025. (3) Decouples from the special depreciation allowance for qualified production property. For individuals with business income such as an S corporation or a partnership, the following changes are made to Delaware’s personal income tax code, beginning January 1, 2026: (1) Decoupling from the OBBBA allowance for full expensing for certain business property acquired and placed in service after December 31, 2025. (2) Decoupling from the special depreciation allowance for qualified production property acquired and placed in service after December 31, 2025.

Who sponsors DE HB 255?

Marie Pinkney, Nicole Poore, Josue O Ortega and 13 others are the primary sponsors of DE HB 255.

Description

Introduced: 2025-11-05
Latest action: 2025-11-19 — Signed by Governor
Bill type: bill
Last updated: —

Committees

Not provided by source.

Action timeline

Newest first

2025-11-19
Signed by Governor
executive-signature
2025-11-19
Passed By Senate. Votes: 14 YES 6 NO 1 ABSENT
passage
2025-11-19
Reported Out of Committee (Executive) in Senate with 4 On Its Merits
committee-passage
2025-11-13
Assigned to Executive Committee in Senate
introduction,referral-committee
2025-11-13
Passed By House. Votes: 26 YES 13 NO 2 ABSENT
passage
2025-11-13
Amendment HA 3 to HB 255 - Passed By House. Votes: 36 YES 3 NOT VOTING 2 ABSENT
amendment-passage
2025-11-13
Amendment HA 3 to HB 255 - Introduced and Placed With Bill
amendment-introduction
2025-11-13
Amendment HA 2 to HB 255 - Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT
amendment-passage
2025-11-13
Amendment HA 1 to HB 255 - Stricken in House
2025-11-12
Amendment HA 2 to HB 255 - Introduced and Placed With Bill
amendment-introduction
2025-11-12
Amendment HA 1 to HB 255 - Introduced and Placed With Bill
amendment-introduction
2025-11-07
Reported Out of Committee (Administration) in House with 3 On Its Merits
committee-passage
2025-11-05
Introduced and Assigned to Administration Committee in House
introduction,referral-committee

Versions

HA 3 to HB 255Compare
HA 2 to HB 255Compare

Documents

Votes

3/5
2025-11-13 · pass · 26-13
Member-level votes (41)
- Alonna Berry: yes
- Stephanie T. Bolden: yes
- Frank Burns: yes
- William Bush: yes
- William J. Carson: yes
- Nnamdi O. Chukwuocha: yes
- Richard G. Collins: no
- Franklin D. Cooke: other
- Daniel B. Short: no
- Timothy D. Dukes: other
- Mara Gorman: yes
- Ronald E. Gray: no
- Krista Griffith: yes
- Kerri Evelyn Harris: yes
- Debra Heffernan: yes
- Kevin S Hensley: no
- Jeff Hilovsky: no
- Valerie Jones Giltner: no
- Kendra Johnson: yes
- Kimberly Williams: yes
- Kamela T Smith: yes
- Larry Lambert: yes
- Sean M. Lynn: yes
- Michael F. Smith: no
- Melissa Minor-Brown: yes
- Shannon Morris: no
- Eric Morrison: yes
- DeShanna U Neal: yes
- Josue O Ortega: yes
- Edward S. Osienski: yes
- Sophie Phillips: yes
- Charles S Postles Jr.: no
- Cyndie Romer: yes
- Melanie Ross Levin: yes
- Sherae'a Moore: yes
- Bryan W. Shupe: no
- Claire Snyder-Hall: yes
- Jeffrey N. Spiegelman: no
- Jesse R. Vanderwende: no
- Madinah Wilson-Anton: yes
- Lyndon D. Yearick: no
3/5
2025-11-19 · pass · 14-6
Member-level votes (21)
- Darius J. Brown: other
- Eric Buckson: no
- Daniel Cruce: yes
- Stephanie L. Hansen: yes
- Gerald W. Hocker: no
- Kyra L. Hoffner: yes
- Russell Huxtable: yes
- Dave G. Lawson: no
- S. Elizabeth Lockman: yes
- Spiros Mantzavinos: yes
- Trey Paradee: yes
- Brian Pettyjohn: no
- Marie Pinkney: yes
- Nicole Poore: yes
- Bryant L. Richardson: no
- Ray Seigfried: yes
- David P. Sokola: yes
- Laura V. Sturgeon: yes
- Bryan Townsend: yes
- John "Jack" Walsh: yes
- David L. Wilson: no

Related bills

No related bills recorded for this bill.

Official source

https://legis.delaware.gov/BillDetail?LegislationId=142718

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T03:53:51.443619Z

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