Delaware 152nd General Assembly (2023-2024) Status: In Committee Bipartisan · 5 R · 1 D cosponsors

HB 321 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO INCREASING THE PERSONAL EXEMPTION CREDIT.

Last action — Not Worked in Committee

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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 152nd General Assembly (2023-2024). 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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.

Summary

This act increases from $110 to $330 each personal exemption credit for certain lower income earning individuals.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill increases the personal exemption credit for certain lower-income individuals from $110 to $330.

  • § 1110

    $110 → $330

    The personal exemption credit is increased for eligible individuals from $110 to $330.

  • § 1110

    $110 → $330

    The personal exemption credit for each resident person age 60 or over is raised from $110 to $330.

  • § 1110

    for For tax years beginning after December 31, 1995, → for tax years beginning after December 31, 2023:

    The applicability date for the increased personal exemption credits is moved to tax years beginning after December 31, 2023.

  • § 1110

    For tax years beginning after December 31, 1995, resident individuals shall be allowed a personal credit against the individual’s tax otherwise due under this chapter in the amount of: → For tax years beginning after December 31, 2023, resident individuals shall be allowed a personal credit against the individual’s tax otherwise due under this chapter in the amount of:

    The language clarifies that the personal exemption credits apply to tax years starting after December 31, 2023.

  • § 1110

    In no event shall the credit allowed under subsection (b) of this section exceed the tax otherwise due under this chapter.

    The provision limiting the credit under subsection (b) does not change, instead reinforcing it for clarity.

  • § 1110

    The amount of the credit allowed under subsection (c) of this section that exceeds the tax otherwise due under this chapter is refundable.

    Introduces a refundable credit provision for taxpayers whose credit exceeds their tax due.

  • § 1110

    This Act expires for tax years beginning after December 31, 2025.

    Establishes a sunset provision that makes the increased credit temporary, expiring after 2025.

Action History

  1. Not Worked in Committee

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

Sponsors

Sponsorship breakdown

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8 sponsors · 0 co-sponsors · 54 not signed on

Sponsors (8)

Co-sponsors (0)

None.

Not signed on (54)

54 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.

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

Subjects

taxation finance
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Frequently asked questions

What does HB 321 do?
This act increases from $110 to $330 each personal exemption credit for certain lower income earning individuals.
Who sponsors HB 321?
HB 321 is sponsored by Stell Parker Selby, David L. Wilson (Republican), Franklin D. Cooke (Democratic), Michael F. Smith (Republican), Shannon Morris (Republican), Brian Pettyjohn (Republican), Lyndon D. Yearick (Republican), and Michael Ramone.
What is the current status of HB 321?
This bill died with 152nd General Assembly (2023-2024). 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 321?
Track HB 321 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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