Delaware 153rd General Assembly (2025-2026) Status: Enacted Bipartisan · 12 D · 2 R cosponsors

HB 255 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.

Last action — Signed by Governor

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced November 05, 2025. Enacted.

Signed by Governor Matt Meyer (Democratic) on November 19, 2025.

Prognosis

Likely to advance 98% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 16 sponsors

    16 primary, 0 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (12 D · 2 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill modifies Delaware's tax code regarding corporate and personal income tax deductions.

This Act changes certain tax provisions in Delaware, specifically how some business expenses and depreciation are handled. It decouples from federal laws to adjust timelines for deductions related to research and business property.

What this means for you
  • Small Business: This means small businesses may need to adjust their accounting practices for certain deductions starting in 2026.

Summary

This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA. For corporations taxed as separate entities, commonly called “C corporations,” this Act does the following: (1) Continues expensing provisions for domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, under the provisions in place before the OBBBA. (2) Decouples from the OBBBA provision for full expensing of certain business property acquired and placed in service after January 19, 2025. (3) Decouples from the special depreciation allowance for qualified production property. For individuals with business income such as an S corporation or a partnership, the following changes are made to Delaware’s personal income tax code, beginning January 1, 2026: (1) Decoupling from the OBBBA allowance for full expensing for certain business property acquired and placed in service after December 31, 2025. (2) Decoupling from the special depreciation allowance for qualified production property acquired and placed in service after December 31, 2025.

Bill Text

What changed in the latest version

71 added · 10 removed

Plain-language change summary

The amendment to House Bill 255 changes the expiration date for the expensing provisions for domestic research and experimental expenditures. Originally, these provisions were set to continue through December 31, 2025, but the amendment revised this date to December 31, 2024. This means that corporations taxed as separate entities will need to take their research and experimental expenditures into account by the earlier date.

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Latest
Harris HOUSE OF REPRESENTATIVES 153rd GENERAL ASSEMBLY HOUSE AMENDMENT NO.
Harris & Sen.
2 TO HOUSE BILL NO.
Townsend & Rep.
255 AMEND House Bill No.
Minor-Brown & Rep.
255 on line 14 by deleting “2025,” and inserting in lieu thereof “2024,”.
Osienski & Sen.
SYNOPSIS This Amendment revises House Bill 255 for corporations taxed as separate entities, commonly called “C corporations” to limit the time interval for continuing the expensing provisions for domestic research and experimental expenditures under the provisions in place before Public Law 119-21 to a time interval ending on December 31, 2024, rather than one ending on December 31, 2025.
Sokola & Sen.
Lockman Reps.
Griffith, Neal, Berry, Heffernan, Burns, Morrison, K.
Williams, Romer;
Sens.
Seigfried, Cruce HOUSE OF REPRESENTATIVES 153rd GENERAL ASSEMBLY HOUSE BILL NO.
255 AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):
Section 1.
Amend § 1903, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 1903.
Computation of taxable income.
(a) The “entire net income” of a corporation for any income year means the amount of its federal taxable income for such year as computed for purposes of the federal income tax as modified under subsection (d) of this section and increased by:
(d) In determining the taxable income of a fiscal year taxpayer for that portion of its fiscal year ending within 1977 which falls within the calendar year 1977, the taxpayer may, at its election, treat such period as though it were the entire fiscal year, or it may compute its taxable income for the entire fiscal year and pay the tax herein imposed on that portion of the taxable income so determined which the number of days from January 1, 1977, to the close of the fiscal year in 1977 bears to 365.
To determine entire net income for any income year under this chapter, an amount is added to or subtracted from the amount of federal taxable income for such year as computed for purposes of the federal income tax:
(1) For domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, to continue the expensing of such expenditures under the United States Internal Revenue Code provisions in effect immediately before the enactment of § 70302 of P.L.
119-21, rather than under § 70302 of P.L.
119-21.
(2) For property acquired and placed in service after January 19, 2025, which would otherwise be eligible for expensing under § 70301 of P.L.
119-21, to continue the amortization and depreciation of such property under the United States Internal Revenue Code provisions in effect immediately before the enactment of § 70301 of P.L.
119-21, rather than under § 70301 of P.L.
119-21.
SCD Page 1 of 1 Released:
DS Page 1 of 3 Released:
11/12/2025 03:14 PM 0281530145
11/05/2025 12:56 PM (3) For qualified production property, as defined in § 70307 of P.L.
119-21, to continue the amortization and depreciation of such property under the United States Internal Revenue Code provisions in effect immediately before the enactment of § 70307 of P.L.
119-21, rather than under § 70307 of P.L.
119-21.
Section 2.
Amend § 1106, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 1106.
Modifications.
(d) To determine taxable income under this subchapter, an amount is added to or subtracted from the amount of federal taxable income for such year as computed for purposes of the federal income tax:
(1) For property acquired and placed in service after December 31, 2025, which would otherwise be eligible for expensing under § 70301 of P.L.
119-21, to continue the amortization and depreciation of such property under the United States Internal Revenue Code provisions in effect immediately before the enactment of § 70301 of P.L.
119-21, rather than under § 70301 of P.L.
119-21.
Show all 67 changed rows (27 more)
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Latest
(2) For qualified production property, as defined in § 70307 of P.L.
119-21, acquired and placed in service after December 31, 2025, to continue the amortization and depreciation of such property under the United States Internal Revenue Code provisions in effect immediately before the enactment of § 70307 of P.L.
119-21, rather than under § 70307 of P.L.
119-21.
Section 3.
Section 1 of this Act is effective upon enactment and applies to tax years beginning on or after January 1, 2022.
Section 2 of this Act is effective January 1, 2026.
Section 4.
This Act is severable.
If a provision of this Act or the application of this act to a person or circumstance is held invalid, the invalidity does not affect the provisions or applications of this Act that can be given effect without the invalid provision or application.
SYNOPSIS This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA).
Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law.
This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA.
For corporations taxed as separate entities, commonly called “C corporations,” this Act does the following:
(1) Continues expensing provisions for domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, under the provisions in place before the OBBBA.
(2) Decouples from the OBBBA provision for full expensing of certain business property acquired and placed in service after January 19, 2025.
(3) Decouples from the special depreciation allowance for qualified production property.
For individuals with business income such as an S corporation or a partnership, the following changes are made to Delaware’s personal income tax code, beginning January 1, 2026:
(1) Decoupling from the OBBBA allowance for full expensing for certain business property acquired and placed in service after December 31, 2025.
HD :
KL :
DS Page 2 of 3 Released:
11/05/2025 12:56 PM (2) Decoupling from the special depreciation allowance for qualified production property acquired and placed in service after December 31, 2025.
HD :
KL :
DS Page 3 of 3 Released:
11/05/2025 12:56 PM 0281530142
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Action History

  1. Signed by Governor

  2. Passed By Senate. Votes: 14 YES 6 NO 1 ABSENT

  3. Reported Out of Committee (Executive) in Senate with 4 On Its Merits

  4. Assigned to Executive Committee in Senate

  5. Passed By House. Votes: 26 YES 13 NO 2 ABSENT

  6. Amendment HA 3 to HB 255 - Passed By House. Votes: 36 YES 3 NOT VOTING 2 ABSENT

  7. Amendment HA 3 to HB 255 - Introduced and Placed With Bill

  8. Amendment HA 2 to HB 255 - Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT

  9. Amendment HA 1 to HB 255 - Stricken in House

  10. Amendment HA 2 to HB 255 - Introduced and Placed With Bill

  11. Amendment HA 1 to HB 255 - Introduced and Placed With Bill

  12. Reported Out of Committee (Administration) in House with 3 On Its Merits

  13. Introduced and Assigned to Administration Committee in House

Sponsors

Sponsorship breakdown

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16 sponsors · 0 co-sponsors · 46 not signed on · 17 voted No

Sponsors (16)

Co-sponsors (0)

None.

Not signed on (46)

46 members have not signed on to this bill.

Show all 46 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

3/5

Passed 14 Yea · 6 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 14001
Republican 0600
Total 14601
% of votes cast 67%29%0%5%
How each member voted (21)
Member Party Vote
Bryan Townsend Democratic Yea
Daniel Cruce Democratic Yea
Darius J. Brown Democratic Not Voting
David P. Sokola Democratic Yea
John "Jack" Walsh Democratic Yea
Kyra L. Hoffner Democratic Yea
Laura V. Sturgeon Democratic Yea
Marie Pinkney Democratic Yea
Nicole Poore Democratic Yea
Ray Seigfried Democratic Yea
Russell Huxtable Democratic Yea
S. Elizabeth Lockman Democratic Yea
Spiros Mantzavinos Democratic Yea
Stephanie L. Hansen Democratic Yea
Trey Paradee Democratic Yea
Brian Pettyjohn Republican Nay
Bryant L. Richardson Republican Nay
Dave G. Lawson Republican Nay
David L. Wilson Republican Nay
Eric Buckson Republican Nay
Gerald W. Hocker Republican Nay

Official roll call →

3/5

Passed 26 Yea · 13 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 26001
Republican 01301
Total 261302
% of votes cast 63%32%0%5%
How each member voted (41)
Member Party Vote
Alonna Berry Democratic Yea
Claire Snyder-Hall Democratic Yea
Cyndie Romer Democratic Yea
DeShanna U Neal Democratic Yea
Debra Heffernan Democratic Yea
Edward S. Osienski Democratic Yea
Eric Morrison Democratic Yea
Frank Burns Democratic Yea
Franklin D. Cooke Democratic Not Voting
Josue O Ortega Democratic Yea
Kamela T Smith Democratic Yea
Kendra Johnson Democratic Yea
Kerri Evelyn Harris Democratic Yea
Kimberly Williams Democratic Yea
Krista Griffith Democratic Yea
Larry Lambert Democratic Yea
Madinah Wilson-Anton Democratic Yea
Mara Gorman Democratic Yea
Melanie Ross Levin Democratic Yea
Melissa Minor-Brown Democratic Yea
Nnamdi O. Chukwuocha Democratic Yea
Sean M. Lynn Democratic Yea
Sherae'a Moore Democratic Yea
Sophie Phillips Democratic Yea
Stephanie T. Bolden Democratic Yea
William Bush Democratic Yea
William J. Carson Democratic Yea
Bryan W. Shupe Republican Nay
Charles S Postles Jr. Republican Nay
Daniel B. Short Republican Nay
Jeff Hilovsky Republican Nay
Jeffrey N. Spiegelman Republican Nay
Jesse R. Vanderwende Republican Nay
Kevin S Hensley Republican Nay
Lyndon D. Yearick Republican Nay
Michael F. Smith Republican Nay
Richard G. Collins Republican Nay
Ronald E. Gray Republican Nay
Shannon Morris Republican Nay
Timothy D. Dukes Republican Not Voting
Valerie Jones Giltner Republican Nay

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 255 do?
This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA. For corporations taxed as separate entities, commonly called “C corporations,” this Act does the following: (1) Continues expensing provisions for domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, under the provisions in place before the OBBBA. (2) Decouples from the OBBBA provision for full expensing of certain business property acquired and placed in service after January 19, 2025. (3) Decouples from the special depreciation allowance for qualified production property. For individuals with business income such as an S corporation or a partnership, the following changes are made to Delaware’s personal income tax code, beginning January 1, 2026: (1) Decoupling from the OBBBA allowance for full expensing for certain business property acquired and placed in service after December 31, 2025. (2) Decoupling from the special depreciation allowance for qualified production property acquired and placed in service after December 31, 2025.
Who sponsors HB 255?
HB 255 is sponsored by Stell Parker Selby, Ray Seigfried (Democratic), Cyndie Romer (Democratic), Brian Pettyjohn (Republican), Eric Morrison (Democratic), Bryant L. Richardson (Republican), Russell Huxtable (Democratic), Marie Pinkney (Democratic), Nicole Poore (Democratic), Josue O Ortega (Democratic), David P. Sokola (Democratic), Bryan Townsend (Democratic), Edward S. Osienski (Democratic), Trey Paradee (Democratic), Kerri Evelyn Harris (Democratic), and Sarah McBride.
What is the current status of HB 255?
This bill has been enacted into law. Introduced November 05, 2025. Enacted.
Where can I track HB 255?
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