AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE CHILD CARE AND DEPENDENT CARE EXPENSE TAX CREDIT.

Summary

It changes the state child and dependent care expense credit from 50 % of the federal credit to 100 % for residents with federal adjusted gross income below $60,000, and any amount that exceeds the tax owed is refunded. Taxpayers with higher incomes keep the existing 50 % credit. The change takes effect for tax years starting after Dec. 31, 2025.

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