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HB 274

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

153rd General Assembly (2025-2026) Introduced by Russ Huxtable and 9 co-sponsors

Delaware bill modifies child and dependent care tax credit provisions, affecting working families' tax liability and state revenue with changes to eligibility, amounts, or refundability.

Assigned to Appropriations Committee in House
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WeVote Research Nonpartisan
Bill Summary · HB 274

Legislative bill overview

HB 274 proposes amendments to Delaware's child and dependent care expense tax credit under Title 30 of the Delaware Code. The bill was recently introduced and referred to the House Revenue & Finance Committee. Specific provisions are not detailed in the available information, so the exact nature of the credit modifications remains unclear from this summary alone.

Why is this important

Child and dependent care tax credits directly affect working families' financial burden, particularly those with childcare costs. Modifications to this credit can influence workforce participation, especially among lower and middle-income households, and may impact state tax revenue depending on whether the credit is expanded or restricted.

Potential points of contention

  • Eligibility and income thresholds – Changes to who qualifies for the credit (income limits, household composition, type of care) could expand benefits to some families while narrowing access for others
  • Credit amount and refundability – Whether the credit is increased/decreased or made refundable affects both taxpayer savings and state budget implications
  • Definitional scope – Disputes may arise over what qualifies as "dependent care" (daycare, afterschool programs, eldercare, etc.) and how expenses are verified

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

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