Delaware 150th General Assembly (2019-2020) Status: In Committee Bipartisan · 11 D · 3 R cosponsors

HB 8 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO DELAWARE TAX CREDITS.

Last action — Amendment HA 1 to HB 8 - Introduced and Placed With Bill

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

This bill died with 150th General Assembly (2019-2020). It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

In plain language

The bill creates a tax credit for employers hiring qualified ex-offenders.

This bill establishes the Ex-Offender Employment Opportunity Tax Credit, allowing employers to receive a tax credit of 10% of wages paid to qualified ex-offenders, up to $1,500. It aims to enhance employment opportunities for individuals who were formerly incarcerated, promoting their reintegration into society.

What this means for you
  • Employers: This means you can receive a tax credit for hiring individuals with felony convictions, supporting their transition to employment.

Summary

Employment for formerly incarcerated individuals is a major barrier to transitioning and re-entering the community. The National Institute of Justice estimates that 60% of ex-offenders are jobless one year after their release. Improving access to employment opportunities for ex-offenders helps lower the State’s recidivism rates and will improve public safety and reduce taxpayer spending on prisons. This Act seeks to improve access to employment for formerly incarcerated individuals by establishing the Ex-Offender Employment Opportunity Tax Credit that offers a tax credit to employers hiring qualified ex-offenders in an amount equal to 10% of that individuals wages, with a maximum credit of $1500.

Bill Text

How this bill changes current law

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This bill establishes a new tax credit for employers who hire ex-offenders.

  • Chapter 20E, Title 30

    Chapter 20E. Ex-Offender Employment Opportunity Tax Credit.

    This introduces a new chapter in the Delaware Code regarding tax credits for employers hiring ex-offenders.

  • § 20E-102

    Credit for wages paid to qualified ex-offenders.

    This section describes the credit available for employers hiring qualified ex-offenders.

  • § 20E-102(a)

    Subject to the limitations contained in § 20E-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall be eligible during the current or subsequent taxable year in which a qualified ex-offender is hired for credits against the taxes imposed by the following statutory provisions: (1) Chapter 11 of Title 5; (2) Chapter 19 of this title; (3) Chapter 11 of this title; (4) Sections 702 and 703 of Title 18.

    This specifies the statutes against which the tax credits can be claimed.

  • § 20E-102(b)

    The amount of the credit against the tax shall equal 10%, but in no event to exceed $1500, of the gross wages paid by the qualified employer to a qualified ex-offender in the course of that person's sustained employment during the taxable year.

    This establishes the amount of the tax credit based on the wages paid to qualified ex-offenders.

  • § 20E-103

    Limitations. Notwithstanding § 20E-102 of this title, no qualified ex-offender counted for purposes of Ex-Offender Employment Opportunity Tax Credits under this subchapter may be included in the calculation of employment for purposes of claiming tax credits provided by subchapters II, III, IX and X of chapter 20 of this title or for tax credits under Chapter 20A of this title.

    This limits the use of ex-offenders counted towards this tax credit in relation to other tax credits.

  • § 20E-104

    The Director of the Division of Revenue is authorized to promulgate rules and regulations not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for administration and enforcement of this chapter.

    This provides the authority to issue regulations regarding the implementation of the tax credit.

  • This Act is applicable to all qualified offenders hired on or after January 1 of the year after its enactment into law.

    This establishes the effective date for the tax credit program.

Action History

  1. Amendment HA 1 to HB 8 - Introduced and Placed With Bill

  2. Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 6 On Its Merits

  3. Introduced and Assigned to Revenue & Finance Committee in House

Sponsors

Sponsorship breakdown

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6 sponsors · 22 co-sponsors · 34 not signed on

Sponsors (6)

Co-sponsors (22)

Not signed on (34)

34 members have not signed on to this bill.

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"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.

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Subjects

public-safety taxation labor
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Frequently asked questions

What does HB 8 do?
Employment for formerly incarcerated individuals is a major barrier to transitioning and re-entering the community. The National Institute of Justice estimates that 60% of ex-offenders are jobless one year after their release. Improving access to employment opportunities for ex-offenders helps lower the State’s recidivism rates and will improve public safety and reduce taxpayer spending on prisons. This Act seeks to improve access to employment for formerly incarcerated individuals by establishing the Ex-Offender Employment Opportunity Tax Credit that offers a tax credit to employers hiring qualified ex-offenders in an amount equal to 10% of that individuals wages, with a maximum credit of $1500.
Who sponsors HB 8?
HB 8 is sponsored by Edward S. Osienski (Democratic), Sean M. Lynn (Democratic), Debra Heffernan (Democratic), Timothy D. Dukes (Republican), Franklin D. Cooke (Democratic), William J. Carson (Democratic), David L. Wilson (Republican), Laura V. Sturgeon, David P. Sokola (Democratic), Nicole Poore (Democratic), Trey Paradee, Stephanie L. Hansen (Democratic), Darius J. Brown (Democratic), Lyndon D. Yearick (Republican), Nnamdi O. Chukwuocha (Democratic), S. Elizabeth Lockman (Democratic), Sean Matthews, Anthony Delcollo, Sherry Dorsey Walker, Bruce C. Ennis, David B. McBride, Paul S. Baumbach, Andria L. Bennett, Gerald L. Brady, Ruth Briggs King, John A. Kowalko, Valerie Longhurst, and Michael Ramone.
What is the current status of HB 8?
This bill died with 150th General Assembly (2019-2020). It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 8?
Track HB 8 free on One Click Politics — get push/email alerts when it moves.

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