Daily Report for 11/5/2025

Governor's Actions

No legislation is Signed by Governor Today

New Legislation Introduced

BillCurrent StatusSponsorSynopsisTitle
HR 19CommitteeOsienskiThis House Resolution changes the Rules of the House of Representatives of the 153rd Assembly by permitting remote attendance of members at a special session so long as a quorum of the House is physically present in Dover. Authorization of the Speaker of the House is required for remote participation. Special session is defined for purposes of this rule to mean “a convening of the full House to conduct business during any portion of the calendar year that does not fall between the second Tuesday in January and 5:00 p.m. on the last day of June” and includes a convening of the General Assembly under § 16 of Article III of the Delaware Constitution.AMENDING THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE 153RD GENERAL ASSEMBLY RELATING TO REMOTE PARTICIPATION IN SPECIAL SESSION.
HB 255CommitteeHarrisThis Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA. For corporations taxed as separate entities, commonly called “C corporations,” this Act does the following: (1) Continues expensing provisions for domestic research and experimental expenditures made after December 31, 2021, but on or before December 31, 2025, under the provisions in place before the OBBBA. (2) Decouples from the OBBBA provision for full expensing of certain business property acquired and placed in service after January 19, 2025. (3) Decouples from the special depreciation allowance for qualified production property. For individuals with business income such as an S corporation or a partnership, the following changes are made to Delaware’s personal income tax code, beginning January 1, 2026: (1) Decoupling from the OBBBA allowance for full expensing for certain business property acquired and placed in service after December 31, 2025. (2) Decoupling from the special depreciation allowance for qualified production property acquired and placed in service after December 31, 2025.AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.

Legislation Passed By Senate

No Legislation Passed By Senate

Legislation Passed By House of Representatives

No Legislation Passed By House

Senate Committee Assignments

No Senate Committee Assignments

House Committee Assignments

Committee
Administration
Rules

Senate Committee Report

No Senate Committee Report

House Committee Report

No House Committee Report

Senate Defeated Legislation

No Senate Defeated Legislation

House Defeated Legislation

No House Defeated Legislation

Nominations Enacted upon by the Senate

No Records