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HB 310

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS.

153rd General Assembly (2025-2026) Introduced by Mara Gorman and 13 co-sponsors

Delaware bill modifies corporate tax credits and deductions under Title 30, affecting state revenue and business tax obligations; specific provisions pending committee review.

Passed By House. Votes: 26 YES 11 NO 3 NOT VOTING 1 ABSENT
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Bill Summary · HB 310

Legislative bill overview

HB 310 proposes amendments to Delaware's Title 30 (the Delaware General Corporation Law and related tax provisions) concerning business tax credits and deductions. The bill was recently introduced in the House and referred to the Revenue & Finance Committee, but the specific provisions have not yet been publicly detailed in available legislative records.

Why is this important

Business tax credits and deductions directly affect corporate tax liability and state revenue collection, influencing Delaware's competitiveness for business investment and the state budget available for public services. Delaware's corporate tax framework is particularly significant given the state's role as a business incorporation hub, making even modest changes potentially impactful for both state finances and national corporate behavior.

Potential points of contention

  • Revenue impact: Changes to tax credits/deductions could either reduce state revenues (if credits expand) or increase corporate tax burden (if deductions narrow), creating fiscal or economic competitiveness concerns
  • Business selectivity: The bill may favor certain industries or business types over others, raising fairness questions about whether tax benefits should be broadly available or targeted
  • Implementation complexity: Amendments to corporate tax law often create definitional and compliance challenges for businesses and the Division of Revenue

Compiled from official sources — confirm details with the bill’s official record.

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