HB 16

  • Delaware House Bill
  • 151st General Assembly (2021-2022)
  • Introduced in House Mar 25, 2021
  • Passed House Mar 25, 2021
  • Passed Senate Jun 22, 2021
  • Signed by Governor Aug 10, 2021

An Act To Amend Title 30 Of The Delaware Code Relating To Taxes On Personal Income.

Abstract

Section 1 of this Act modifies Delaware’s Earned Income Tax Credit (EITC) to allow recipients to choose the most beneficial credit to be applied against their Delaware Personal Income Taxes. Under this Act, recipients can choose between a non-refundable credit of up to 20% of the value of the corresponding federal EITC or a refundable EITC credit of up to 4.5% of the value of the corresponding federal EITC. Section 2 of this Act makes the change to Delaware’s EITC effective for the tax year in which the Secretary of Finance provides the Registrar of Regulations with notice that the personal income tax release of the Integrated Revenue Administration System is implemented. This delay in effective date is necessary to ensure that tax law changes can be properly and efficiently implemented in the Division of Revenue’s modernized Integrated Revenue Administration System, which is currently under development. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

Bill Sponsors (27)

Ernesto B. Lopez

     
Cosponsor

Votes


Jun 22, 2021

Mar 25, 2021

Actions


Aug 10, 2021

Office of the Governor

Signed by Governor

Jun 22, 2021

Senate

Passed By Senate. Votes: 21 YES

Jun 17, 2021

Senate

Reported Out of Committee (Finance) in Senate with 1 Favorable, 3 On Its Merits

  • Committee-Passage
  • Committee-Passage-Favorable
Finance

Mar 25, 2021

Senate

Assigned to Finance Committee in Senate

  • Introduction
  • Referral-Committee
Finance

House

Passed By House. Votes: 40 YES 1 ABSENT

Mar 19, 2021

House

Suspension of Rules in House

House

Suspension of Rules in House

House

Suspension of Rules in House

Mar 17, 2021

House

Reported Out of Committee (Appropriations) in House with 3 Favorable, 2 On Its Merits

  • Committee-Passage
  • Committee-Passage-Favorable
Appropriations

Mar 11, 2021

House

Assigned to Appropriations Committee in House

  • Introduction
  • Referral-Committee
Appropriations

Jan 26, 2021

House

Reported Out of Committee (Revenue & Finance) in House with 11 Favorable, 2 On Its Merits

  • Committee-Passage
  • Committee-Passage-Favorable
Revenue & Finance

Dec 04, 2020

House

Introduced and Assigned to Revenue & Finance Committee in House

  • Introduction
  • Referral-Committee
Revenue & Finance

Bill Text

Bill Text Versions Format
Bill Text PDF HTML

Related Documents

Document Format
Fiscal Note PDF

Sources

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