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

HB 274: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD AND DEPENDENT CARE EXPENSE TAX CREDIT.

In committee 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 274 is a bill introduced in the Delaware House on March 5, 2026. According to its official title, it concerns: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD AND DEPENDENT CARE EXPENSE TAX CREDIT. Primary sponsor: Melanie Ross Levin (Democratic), Tizzy Lockman (Democratic). It lists 1 additional sponsor. Most recent recorded action (March 19, 2026): Assigned to Appropriations Committee in House.

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.

Like House Bill No. 274, House Substitute for House Bill No. 274 increases the state child and dependent care expense tax credit from the current 50% match to a full 100% match with the federal child and dependent care expense tax credit. The substitute is different from House Bill No. 274 in that it makes this increase applicable to taxable years beginning on or after January 1, 2027. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

Sponsors

Sponsors by party (alphabetical): Democratic 3

NameRolePartyChamberDistrict
Melanie Ross LevinPrimary sponsorDemocraticHouse10
Tizzy LockmanPrimary sponsorDemocraticSenate3
Claire Snyder-HallCo-sponsorDemocraticHouse14

“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. Assigned to Appropriations Committee in House
  2. Reported Out of Committee (Revenue & Finance) in House with 10 On Its Merits
  3. Adopted in lieu of the original bill HB 274, and Assigned to Revenue & Finance Committee in House

Sources

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