DE HB 364

enacted

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A DELAWARE ENTERTAINMENT PRODUCTION TAX CREDIT.

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

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Quick answers

Did DE HB 364 pass?

Yes. DE HB 364 has been enacted into law. Latest recorded action (2026-07-01): Signed by Governor

What is DE HB 364 about?

This Act creates a film production tax credit. It requires companies to obtain, at their own expense, an independent audit certifying eligible expenditures. The audit must be submitted to the Division of Small Business for approval and allocation of credits. The credit is nonrefundable, transferable, and may be carried forward for up to 5 years. The credit may be applied against personal income tax, corporate income tax, bank franchise tax, and insurance premiums tax. All credit transfers must be approved by the Division of Small Business. This Act further authorizes necessary data sharing among agencies. Applicants and transferees consent to disclosure of credit amounts by virtue of applying or receiving a transfer. This Act also grants regulatory authority to the Division of Small Business and the Secretary of State to administer the annual credit cap; prioritize and manage awards; and issue reports relating to awards and utilization with input from relevant state agencies. The Division of Small Business may create alternative audit procedures for small businesses where a full audit would be prohibitively expensive. This Act sunsets on June 30, 2031, and no applications may be submitted after that date.

Who sponsors DE HB 364?

Sarah McBride, Russell Huxtable, Bryant L. Richardson and 17 others are the primary sponsors of DE HB 364, joined by 17 cosponsors.

Description

Introduced: 2026-04-09
Latest action: 2026-07-01 — Signed by Governor
Bill type: bill
Last updated: —

Committees

Not provided by source.

Action timeline

Newest first

2026-07-01
Signed by Governor
executive-signature
2026-07-01
Passed By Senate. Votes: 20 YES 1 ABSENT
passage
2026-06-24
Reported Out of Committee (Finance) in Senate with 4 On Its Merits
committee-passage
2026-06-17
Assigned to Finance Committee in Senate
introduction,referral-committee
2026-06-17
Reported Out of Committee (Executive) in Senate with 6 On Its Merits
committee-passage
2026-06-17
Reported Out of Committee (Executive) in Senate with 6 On Its Merits
committee-passage
2026-06-11
Assigned to Executive Committee in Senate
introduction,referral-committee
2026-06-11
Passed By House. Votes: 39 YES 2 ABSENT
passage
2026-06-11
Amendment HA 2 to HB 364 - Passed In House by Voice Vote
amendment-passage
2026-06-11
Amendment HA 1 to HB 364 - Stricken in House
2026-06-11
Amendment HA 2 to HB 364 - Introduced and Placed With Bill
amendment-introduction
2026-06-09
Reported Out of Committee (Appropriations) in House with 4 On Its Merits
committee-passage
2026-05-19
Amendment HA 1 to HB 364 - Introduced and Placed With Bill
amendment-introduction
2026-05-07
Assigned to Appropriations Committee in House
introduction,referral-committee
2026-05-06
Reported Out of Committee (Revenue & Finance) in House with 7 On Its Merits
committee-passage
2026-04-09
Introduced and Assigned to Revenue & Finance Committee in House
introduction,referral-committee

Versions

HA 2 to HB 364Compare
(document, no version)Compare
Bill TextCompare

Documents

Votes

3/5
2026-06-11 · pass · 39-0
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: yes
- Franklin D. Cooke: yes
- Daniel B. Short: yes
- Timothy D. Dukes: yes
- Mara Gorman: yes
- Ronald E. Gray: yes
- Krista Griffith: yes
- Kerri Evelyn Harris: yes
- Debra Heffernan: yes
- Kevin S Hensley: other
- Jeff Hilovsky: yes
- Valerie Jones Giltner: yes
- Kendra Johnson: yes
- Kimberly Williams: yes
- Kamela T Smith: yes
- Larry Lambert: yes
- Sean M. Lynn: yes
- Michael F. Smith: yes
- Melissa Minor-Brown: yes
- Shannon Morris: yes
- Eric Morrison: yes
- DeShanna U Neal: yes
- Josue O Ortega: yes
- Edward S. Osienski: yes
- Sophie Phillips: yes
- Charles S Postles Jr.: yes
- Cyndie Romer: yes
- Melanie Ross Levin: yes
- Sherae'a Moore: yes
- Bryan W. Shupe: other
- Claire Snyder-Hall: yes
- Jeffrey N. Spiegelman: yes
- Jesse R. Vanderwende: yes
- Madinah Wilson-Anton: yes
- Lyndon D. Yearick: yes
2/3
2026-07-01 · pass · 20-0
Member-level votes (21)
- Darius J. Brown: yes
- Eric Buckson: yes
- Daniel Cruce: yes
- Stephanie L. Hansen: yes
- Gerald W. Hocker: yes
- Kyra L. Hoffner: yes
- Russell Huxtable: yes
- Dave G. Lawson: other
- S. Elizabeth Lockman: yes
- Spiros Mantzavinos: yes
- Trey Paradee: yes
- Brian Pettyjohn: yes
- Marie Pinkney: yes
- Nicole Poore: yes
- Bryant L. Richardson: yes
- Ray Seigfried: yes
- David P. Sokola: yes
- Laura V. Sturgeon: yes
- Bryan Townsend: yes
- John "Jack" Walsh: yes
- David L. Wilson: yes

Related bills

No related bills recorded for this bill.

Official source

https://legis.delaware.gov/BillDetail?LegislationId=143056

Attribution

Data from openstates_api_sync, retrieved 2026-10-21T22:24:32.181666Z

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