AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.
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HB 255 w/ HA 2, HA 3 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.
Last action — Signed
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced November 19, 2025. Enacted.
Signed by Governor Matt Meyer (Democratic) on November 19, 2025.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 D).
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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.
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
We don't have the full text on file for this bill yet.
Read HB 255 w/ HA 2, HA 3 on the official Delaware source →Action History
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Signed
Sponsors
- Kerri Evelyn Harris · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 61 not signed on · 19 voted No
Sponsors (1)
- Kerri Evelyn Harris Democratic
Co-sponsors (0)
None.
Not signed on (61)
61 members have not signed on to this bill.
Show all 61 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 14 | 0 | 0 | 1 |
| Republican | 0 | 6 | 0 | 0 |
| Total | 14 | 6 | 0 | 1 |
| % 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 |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 26 | 0 | 0 | 1 |
| Republican | 0 | 13 | 0 | 1 |
| Total | 26 | 13 | 0 | 2 |
| % 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 |
Subjects
Frequently asked questions
- What does HB 255 w/ HA 2, HA 3 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 w/ HA 2, HA 3?
- HB 255 w/ HA 2, HA 3 is sponsored by Kerri Evelyn Harris (Democratic).
- What is the current status of HB 255 w/ HA 2, HA 3?
- This bill has been enacted into law. Introduced November 19, 2025. Enacted.
- Where can I track HB 255 w/ HA 2, HA 3?
- Track HB 255 w/ HA 2, HA 3 free on One Click Politics — get push/email alerts when it moves.
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