DE HB 284
in committeeAN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD CARE AND DEPENDENT CARE EXPENSE TAX CREDIT.
Delaware · 2025-2026 Regular Session (153rd General Assembly) · lower
Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.
Quick answers
Did DE HB 284 pass?
Not yet. DE HB 284 is in committee and has not come to a final vote. Latest recorded action (2026-05-21): Assigned to Appropriations Committee in House
What is DE HB 284 about?
This Act doubles the childcare and dependent care expense tax credit for resident households with federal adjusted gross income of less than $60,000 and makes that credit refundable, and differs from HS 1 by clarifying the credit is for residents only (as is the case currently), and corrects the means test of federal adjusted gross income threshold for taxpayers filing "joint" and "married filing separate combined" at $60,000. For all others, the tax credit remains unchanged.
Who sponsors DE HB 284?
David L. Wilson, Claire Snyder-Hall, Franklin D. Cooke and 11 others are the primary sponsors of DE HB 284, joined by 10 cosponsors.
Description
This Act doubles the childcare and dependent care expense tax credit for resident households with federal adjusted gross income of less than $60,000 and makes that credit refundable, and differs from HS 1 by clarifying the credit is for residents only (as is the case currently), and corrects the means test of federal adjusted gross income threshold for taxpayers filing "joint" and "married filing separate combined" at $60,000. For all others, the tax credit remains unchanged.
- Introduced
- 2026-04-30
- Latest action
- 2026-05-21 — Assigned to Appropriations Committee in House
- Bill type
- bill
- Last updated
- —
Sponsors
- David L. Wilsonprimary
- Claire Snyder-Hallprimary
- Franklin D. Cookeprimary
- Madinah Wilson-Antonprimary
- Daniel B. Shortprimary
- William J. Carsonprimary
- Valerie Jones Giltnerprimary
- Michael F. Smithprimary
- Laura V. Sturgeonprimary
- Ronald E. Grayprimary
- Stell Parker Selbyprimary
- Lyndon D. Yearickprimary
- Alonna Berryprimary
- Gerald W. Hockerprimary
- Ronald E. Graycosponsor
- Jeff Hilovskycosponsor
- Michael F. Smithcosponsor
- Valerie Jones Giltnercosponsor
- William J. Carsoncosponsor
- Daniel B. Shortcosponsor
- Madinah Wilson-Antoncosponsor
- Eric Bucksoncosponsor
- Kyra L. Hoffnercosponsor
- David L. Wilsoncosponsor
Committees
Not provided by source.
Action timeline
Newest first
2026-05-21
Assigned to Appropriations Committee in House
introduction,referral-committee
2026-05-20
Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits
committee-passage,committee-passage-favorable
2026-04-30
Adopted in lieu of the original bill HB 284, 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
Attribution
Data from openstates_api_sync, retrieved 2026-10-23T02:18:27.958964Z
Inspect retained evidence for changes recorded after evidence tracking began:
Session-wide evidence can include changes to other bills:
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 284. 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.