Daily Report for 11/19/2025

Governor's Actions

No legislation is Signed by Governor Today

New Legislation Introduced

No Introduced Legislation

Legislation Passed By Senate

BillCurrent StatusSponsorSynopsisTitle
HB 255 w/ HA 2, HA 3SignedHarrisThis 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 House of Representatives

No Legislation Passed By House

Senate Committee Assignments

No Senate Committee Assignments

House Committee Assignments

No House Committee Assignments

Senate Committee Report

Committee
Executive

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

NomineeStatusCommission/BoardReappointment
Hudson, Mark H.ConfirmedCommissioner, Family CourtNew