Bill Commons

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

Description

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.

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

Sponsors

  • Marie Pinkneyprimary
  • Nicole Pooreprimary
  • Josue O Ortegaprimary
  • David P. Sokolaprimary
  • Bryan Townsendprimary
  • Edward S. Osienskiprimary
  • Trey Paradeeprimary
  • Kerri Evelyn Harrisprimary
  • Sarah McBrideprimary
  • Ray Seigfriedprimary
  • Cyndie Romerprimary
  • Brian Pettyjohnprimary
  • Eric Morrisonprimary
  • Bryant L. Richardsonprimary
  • Russell Huxtableprimary
  • Stell Parker Selbyprimary

Committees

Not provided by source.

Action timeline

  1. 2025-11-05

    Introduced and Assigned to Administration Committee in House

    introduction,referral-committee

  2. 2025-11-07

    Reported Out of Committee (Administration) in House with 3 On Its Merits

    committee-passage

  3. 2025-11-12

    Amendment HA 1 to HB 255 - Introduced and Placed With Bill

    amendment-introduction

  4. 2025-11-12

    Amendment HA 2 to HB 255 - Introduced and Placed With Bill

    amendment-introduction

  5. 2025-11-13

    Amendment HA 1 to HB 255 - Stricken in House

  6. 2025-11-13

    Amendment HA 2 to HB 255 - Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT

    amendment-passage

  7. 2025-11-13

    Amendment HA 3 to HB 255 - Introduced and Placed With Bill

    amendment-introduction

  8. 2025-11-13

    Amendment HA 3 to HB 255 - Passed By House. Votes: 36 YES 3 NOT VOTING 2 ABSENT

    amendment-passage

  9. 2025-11-13

    Passed By House. Votes: 26 YES 13 NO 2 ABSENT

    passage

  10. 2025-11-13

    Assigned to Executive Committee in Senate

    introduction,referral-committee

  11. 2025-11-19

    Reported Out of Committee (Executive) in Senate with 4 On Its Merits

    committee-passage

  12. 2025-11-19

    Passed By Senate. Votes: 14 YES 6 NO 1 ABSENT

    passage

  13. 2025-11-19

    Signed by Governor

    executive-signature

Versions

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

Use this data

Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=DE&identifier=HB 255. See the API docs or the MCP server for AI assistants.

Known limitations

  • Sponsor party and chamber affiliation are not yet captured by this API.
  • Committee referrals are not yet captured.

See the methodology page for data sources and limitations.