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

HB 364: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A DELAWARE ENTERTAINMENT PRODUCTION TAX CREDIT.

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 364 is a bill introduced in the Delaware House on April 9, 2026. According to its official title, it concerns: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A DELAWARE ENTERTAINMENT PRODUCTION TAX CREDIT. Primary sponsor: Kerri Harris (Democratic), Mike Smith (Republican), Tizzy Lockman (Democratic). It lists 17 additional sponsors. Most recent recorded action (July 1, 2026): 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 creates a film production tax credit. It requires companies to obtain, at their own expense, an independent audit certifying eligible expenditures. The audit must be submitted to the Division of Small Business for approval and allocation of credits. The credit is nonrefundable, transferable, and may be carried forward for up to 5 years. The credit may be applied against personal income tax, corporate income tax, bank franchise tax, and insurance premiums tax. All credit transfers must be approved by the Division of Small Business. This Act further authorizes necessary data sharing among agencies. Applicants and transferees consent to disclosure of credit amounts by virtue of applying or receiving a transfer. This Act also grants regulatory authority to the Division of Small Business and the Secretary of State to administer the annual credit cap; prioritize and manage awards; and issue reports relating to awards and utilization with input from relevant state agencies. The Division of Small Business may create alternative audit procedures for small businesses where a full audit would be prohibitively expensive. This Act sunsets on June 30, 2031, and no applications may be submitted after that date.

Sponsors

Sponsors by party (alphabetical): Democratic 11 · Republican 9

NameRolePartyChamberDistrict
Kerri HarrisPrimary sponsorDemocraticHouse32
Mike SmithPrimary sponsorRepublicanHouse22
Tizzy LockmanPrimary sponsorDemocraticSenate3
Eric BucksonCo-sponsorRepublicanSenate16
Bill CarsonCo-sponsorDemocraticHouse28
Dan CruceCo-sponsorDemocraticSenate1
Mara GormanCo-sponsorDemocraticHouse23
Krista GriffithCo-sponsorDemocraticHouse12
Kevin HensleyCo-sponsorRepublicanHouse9
Gerald HockerCo-sponsorRepublicanSenate20
Kyra HoffnerCo-sponsorDemocraticSenate14
Russ HuxtableCo-sponsorDemocraticSenate6
Kendra JohnsonCo-sponsorDemocraticHouse5
Larry LambertCo-sponsorDemocraticHouse7
Brian PettyjohnCo-sponsorRepublicanSenate19
Bryant RichardsonCo-sponsorRepublicanSenate21
Danny ShortCo-sponsorRepublicanHouse39
Claire Snyder-HallCo-sponsorDemocraticHouse14
Dave WilsonCo-sponsorRepublicanSenate18
Lyndon YearickCo-sponsorRepublicanHouse34

“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: 20 YES 1 ABSENT
  3. Reported Out of Committee (Finance) in Senate with 4 On Its Merits
  4. Assigned to Finance Committee in Senate
  5. Reported Out of Committee (Executive) in Senate with 6 On Its Merits
  6. Reported Out of Committee (Executive) in Senate with 6 On Its Merits
  7. Assigned to Executive Committee in Senate
  8. Passed By House. Votes: 39 YES 2 ABSENT
  9. Amendment HA 2 to HB 364 - Passed In House by Voice Vote
  10. Amendment HA 1 to HB 364 - Stricken in House
  11. Amendment HA 2 to HB 364 - Introduced and Placed With Bill
  12. Reported Out of Committee (Appropriations) in House with 4 On Its Merits

Showing 12 most recent of 16 actions. Full history

Sources

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