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HB 237

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE DELAWARE ENTERTAINMENT JOB ACT.

153rd General Assembly (2025-2026) Introduced by Frank Cooke and 4 co-sponsors

HB 237 amends Delaware's Entertainment Job Act to modify tax incentives for film, television, and digital media production, pending committee review of specific policy changes.

Not Worked in Committee
0
WeVote Research Nonpartisan
Bill Summary · HB 237

Legislative bill overview

HB 237 proposes amendments to Delaware's Entertainment Job Act (Title 30 of Delaware Code). The bill was recently introduced and referred to the House Revenue & Finance Committee, but specific amendments have not been made publicly available in the provided information. Without access to the bill's detailed text, the exact nature of proposed changes—whether expanding incentives, modifying eligibility criteria, adjusting tax benefits, or reforming program administration—cannot be determined.

Why is this important

Delaware's Entertainment Job Act is a tax incentive program designed to attract film, television, and digital media production to the state. Amendments could significantly impact state revenue, job creation in the creative industries, and the state's competitive position relative to other jurisdictions offering similar incentives. Changes to this program affect both corporate tax policy and economic development strategy.

Potential points of contention

  • Fiscal impact and state revenue: Expanding entertainment tax credits increases state expenditures; critics may argue funds could be better directed to education or infrastructure
  • Program effectiveness and accountability: Questions about whether previous iterations of the act achieved promised job creation and economic returns, and whether amendments address documented shortcomings
  • Competitive incentive escalation: Concerns that Delaware's program may trigger a "race to the bottom" as other states increase their own entertainment incentives, reducing overall effectiveness

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

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