Delaware · 153rd General Assembly (2025-2026) · Bill
HB 284: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD CARE AND DEPENDENT CARE EXPENSE TAX CREDIT.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 284 is a bill introduced in the Delaware House on April 30, 2026. According to its official title, it concerns: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD CARE AND DEPENDENT CARE EXPENSE TAX CREDIT. Primary sponsor: Lyndon Yearick (Republican), Alonna Berry (Democratic), Gerald Hocker (Republican). It lists 10 additional sponsors. Most recent recorded action (May 21, 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.
This Act doubles the childcare and dependent care expense tax credit for resident households with federal adjusted gross income of less than $60,000 and makes that credit refundable, and differs from HS 1 by clarifying the credit is for residents only (as is the case currently), and corrects the means test of federal adjusted gross income threshold for taxpayers filing "joint" and "married filing separate combined" at $60,000. For all others, the tax credit remains unchanged.
Sponsors
Sponsors by party (alphabetical): Democratic 4 · Republican 9
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Lyndon Yearick | Primary sponsor | Republican | House | 34 |
| Alonna Berry | Primary sponsor | Democratic | House | 20 |
| Gerald Hocker | Primary sponsor | Republican | Senate | 20 |
| Eric Buckson | Co-sponsor | Republican | Senate | 16 |
| Bill Carson | Co-sponsor | Democratic | House | 28 |
| Valerie Giltner | Co-sponsor | Republican | House | 37 |
| Ron Gray | Co-sponsor | Republican | House | 38 |
| Jeff Hilovsky | Co-sponsor | Republican | House | 4 |
| Kyra Hoffner | Co-sponsor | Democratic | Senate | 14 |
| Danny Short | Co-sponsor | Republican | House | 39 |
| Mike Smith | Co-sponsor | Republican | House | 22 |
| Dave Wilson | Co-sponsor | Republican | Senate | 18 |
| Madinah Wilson-Anton | Co-sponsor | Democratic | House | 26 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Assigned to Appropriations Committee in House
- Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits
- Adopted in lieu of the original bill HB 284, and Assigned to Revenue & Finance Committee in House