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Delaware · 153rd General Assembly (2025-2026) · Bill

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

Enacted Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

HB 255 is a bill introduced in the Delaware House on November 5, 2025. According to its official title, it concerns: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX. Primary sponsor: Kerri Harris (Democratic), Melissa Minor-Brown (Democratic), Ed Osienski (Democratic), Bryan Townsend (Democratic), Dave Sokola (Democratic), Tizzy Lockman (Democratic). It lists 10 additional sponsors. Most recent recorded action (November 19, 2025): Signed by Governor.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

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.

Sponsors

Sponsors by party (alphabetical): Democratic 16

NameRolePartyChamberDistrict
Kerri HarrisPrimary sponsorDemocraticHouse32
Melissa Minor-BrownPrimary sponsorDemocraticHouse17
Ed OsienskiPrimary sponsorDemocraticHouse24
Bryan TownsendPrimary sponsorDemocraticSenate11
Dave SokolaPrimary sponsorDemocraticSenate8
Tizzy LockmanPrimary sponsorDemocraticSenate3
Alonna BerryCo-sponsorDemocraticHouse20
Frank BurnsCo-sponsorDemocraticHouse21
Dan CruceCo-sponsorDemocraticSenate1
Krista GriffithCo-sponsorDemocraticHouse12
Debra HeffernanCo-sponsorDemocraticHouse6
Eric MorrisonCo-sponsorDemocraticHouse27
DeShanna NealCo-sponsorDemocraticHouse13
Cyndie RomerCo-sponsorDemocraticHouse25
Ray SeigfriedCo-sponsorDemocraticSenate5
Kim WilliamsCo-sponsorDemocraticHouse19

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  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

Showing 12 most recent of 13 actions. Full history

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source