# Delaware HB 255: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX. Delaware HB 255, AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX., is a 153rd General Assembly (2024–2026) House bill sponsored by Kerri Evelyn Harris (Democratic); status signed, last action 2025-11-19 (Signed by Governor); PRIA reads it as touching household money (as of 2026-10-11). - Canonical: https://policyrisk.com/state-bill/DE-HB255-153 - As of: 2026-10-11 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Delaware HB 255 - State: Delaware - Session: 153rd General Assembly (2024–2026) - Title: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX. - Status: signed - Chamber: House - Introduced: 2025-11-05 - Last action: 2025-11-19, Signed by Governor - Sponsor: Kerri Evelyn Harris (Democratic) - Cosponsors: 15 - Touches household money: yes - Roll calls: 2 (40 yes, 19 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Corporations keep earlier research deduction rules: benefit, medium. Corporations taxed as separate entities keep earlier federal deduction rules for domestic research and experimental costs on Delaware returns. Covered costs must be incurred from January 1, 2022, through December 31, 2025. The rule applies to tax years beginning on or after January 1, 2022. Delawar… - Business owners face slower property deductions: cost, high. Beginning January 1, 2026, affected business owners use earlier property deduction rules on their Delaware personal income taxes. This includes owners reporting income through S corporations and partnerships. Both purchase and first use of the property must occur after December 31, 2025. Covered pr… - Corporations face slower property tax deductions: cost, medium. Corporations taxed as separate entities keep earlier property deduction rules for Delaware tax years starting on or after January 1, 2022. Property eligible for federal P.L. 119-21, Section 70301 expensing must be bought and first used after January 19, 2025. Qualified production property defined i… ## Sponsors and cosponsors - Sponsor: Kerri Evelyn Harris (Democratic), House - Cosponsor: Alonna Berry (Democratic), House - Cosponsor: Frank Burns (Democratic), House - Cosponsor: Daniel Cruce (Democratic), Senate - Cosponsor: Krista Griffith (Democratic), House - Cosponsor: Debra Heffernan (Democratic), House - Cosponsor: Kimberly Williams (Democratic), House - Cosponsor: S. Elizabeth Lockman (Democratic), Senate - Cosponsor: Melissa Minor-Brown (Democratic), House - Cosponsor: Eric Morrison (Democratic), House - Cosponsor: DeShanna U Neal (Democratic), House - Cosponsor: Edward S. Osienski (Democratic), House - Cosponsor: Cyndie Romer (Democratic), House - Cosponsor: Ray Seigfried (Democratic), Senate - Cosponsor: David P. Sokola (Democratic), Senate - Cosponsor: Bryan Townsend (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-11-19 | Senate | Passed (3/5 required) | pass | 14 | 6 | | | 2025-11-13 | House | Passed (3/5 required) | pass | 26 | 13 | | ## Actions (13) - 2025-11-19: Signed by Governor (Governor) - 2025-11-19: Passed By Senate. Votes: 14 YES 6 NO 1 ABSENT (Senate) - 2025-11-19: Reported Out of Committee (Executive) in Senate with 4 On Its Merits (Senate) - 2025-11-13: Assigned to Executive Committee in Senate (Senate) - 2025-11-13: Passed By House. Votes: 26 YES 13 NO 2 ABSENT (House) - 2025-11-13: Amendment HA 3 to HB 255 - Passed By House. Votes: 36 YES 3 NOT VOTING 2 ABSENT (House) - 2025-11-13: Amendment HA 3 to HB 255 - Introduced and Placed With Bill (House) - 2025-11-13: Amendment HA 2 to HB 255 - Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT (House) - 2025-11-13: Amendment HA 1 to HB 255 - Stricken in House (House) - 2025-11-12: Amendment HA 2 to HB 255 - Introduced and Placed With Bill (House) - 2025-11-12: Amendment HA 1 to HB 255 - Introduced and Placed With Bill (House) - 2025-11-07: Reported Out of Committee (Administration) in House with 3 On Its Merits (House) - 2025-11-05: Introduced and Assigned to Administration Committee in House (House) ## Bill text - Current, 2025-11-05: [HTML](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=142718&legislationTypeId=1&docTypeId=2) ## Related bills - HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITIONIST LICENSURE ACT. (passed house) - HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO SUPPORT POOR PERSONS. (signed) - SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATIONAL THERAPISTS. (vetoed) - HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLIC UTILITY CONSUMERS. (vetoed) - SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS. (vetoed) - HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING FOAM AND EQUIPMENT. (failed) ## Sources - [Current (HTML)](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=142718&legislationTypeId=1&docTypeId=2) ## Related - [HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITI…](https://policyrisk.com/state-bill/DE-HS1FORHB449-153) - [HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO S…](https://policyrisk.com/state-bill/DE-HB357-153) - [SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATI…](https://policyrisk.com/state-bill/DE-SB279-153) - [HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLI…](https://policyrisk.com/state-bill/DE-HB393-153) - [SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS.](https://policyrisk.com/state-bill/DE-SB231-153) - [HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING…](https://policyrisk.com/state-bill/DE-HB356-153) - [Delaware bills](https://policyrisk.com/states/delaware/bills) - [Delaware state hub](https://policyrisk.com/states/delaware) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/DE-HB255-153 (as of 2026-10-11).