Bill Commons

DE HB 274

in committee

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD AND DEPENDENT CARE EXPENSE TAX CREDIT.

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

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Quick answers

Did DE HB 274 pass?

Not yet. DE HB 274 is in committee and has not come to a final vote. Latest recorded action (2026-03-19): Assigned to Appropriations Committee in House

What is DE HB 274 about?

Like House Bill No. 274, House Substitute for House Bill No. 274 increases the state child and dependent care expense tax credit from the current 50% match to a full 100% match with the federal child and dependent care expense tax credit. The substitute is different from House Bill No. 274 in that it makes this increase applicable to taxable years beginning on or after January 1, 2027. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

Who sponsors DE HB 274?

Claire Snyder-Hall, Josue O Ortega, Melanie Ross Levin and 1 others are the primary sponsors of DE HB 274, joined by 1 cosponsor.

Description

Like House Bill No. 274, House Substitute for House Bill No. 274 increases the state child and dependent care expense tax credit from the current 50% match to a full 100% match with the federal child and dependent care expense tax credit. The substitute is different from House Bill No. 274 in that it makes this increase applicable to taxable years beginning on or after January 1, 2027. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

Introduced
2026-03-05
Latest action
2026-03-19 — Assigned to Appropriations Committee in House
Bill type
bill
Last updated
—

Sponsors

  • Claire Snyder-Hallprimary
  • Josue O Ortegaprimary
  • Melanie Ross Levinprimary
  • S. Elizabeth Lockmanprimary
  • Claire Snyder-Hallcosponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-03-19

    Assigned to Appropriations Committee in House

    introduction,referral-committee

  2. 2026-03-18

    Reported Out of Committee (Revenue & Finance) in House with 10 On Its Merits

    committee-passage

  3. 2026-03-05

    Adopted in lieu of the original bill HB 274, and Assigned to Revenue & Finance Committee in House

    introduction,referral-committee

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

https://legis.delaware.gov/BillDetail?LegislationId=142893

Attribution

Data from openstates_api_sync, retrieved 2026-10-23T08:10:59.573410Z

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