Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/de/149/sb-26.md

@@ -0,0 +1,75 @@
+---
+type: "Bill"
+title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS."
+description: "This Act creates a one-time $100 tax credit per unit for any business purchasing and placing an automatic external defibrillator in service in the State."
+jurisdiction: "us/states/de"
+legislature: "Delaware General Assembly"
+session: "149"
+identifier: "SB 26"
+citation: "Delaware SB 26 (149)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Earl G. Jaques Jr.", "Margaret Rose Henry"]
+version_count: 1
+action_count: 9
+vote_count: 2
+first_action: "2017-03-16"
+last_action: "2018-05-09"
+source: "openstates"
+source_identifier: "ocd-bill/617de107-52f9-4c98-9487-09cfa864ffd7"
+source_url: "https://legis.delaware.gov/BillDetail?LegislationId=25451"
+source_hash: "a40a50f46d535182efbf11c7ca13648381fece8eccb9fe31519a149fea57e891"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-de"]
+---
+
+# Delaware SB 26 (149) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS.
+
+This Act creates a one-time $100 tax credit per unit for any business purchasing and placing an automatic external defibrillator in service in the State.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=25451&legislationTypeId=1&docTypeId=2&legislationName=SB26)
+
+## Votes
+
+- SM — **20–0** (pass) · upper
+- SM — **41–0** (pass) · lower
+
+## Sponsors
+
+- Earl G. Jaques Jr. — primary (person)
+- Margaret Rose Henry — primary (person)
+- Brian Pettyjohn — cosponsor (person)
+- Edward S. Osienski — cosponsor (person)
+- Gerald W. Hocker — cosponsor (person)
+- John J. Viola — cosponsor (person)
+- Richard G. Collins — cosponsor (person)
+- Robert Marshall — cosponsor (person)
+- Ruth Briggs King — cosponsor (person)
+- Trey Charles Paradee — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2017-03-16** Introduced and Assigned to Finance Committee in Senate `introduction, referral-committee`
+- **2017-03-30** Reported Out of Committee (Finance) in Senate with 4 On Its Merits `committee-passage`
+- **2017-04-05** Passed By Senate. Votes: 20 YES 1 ABSENT `passage`
+- **2017-04-06** Assigned to Revenue & Finance Committee in House `introduction, referral-committee`
+- **2018-03-28** Reported Out of Committee (Revenue & Finance) in House with 2 Favorable, 5 On Its Merits `committee-passage-favorable, committee-passage`
+- **2018-04-12** Amendment HA 1 to SB 26 - Introduced and Placed With Bill `amendment-introduction`
+- **2018-04-24** Amendment HA 1 to SB 26 - Stricken in House
+- **2018-04-24** Passed By House. Votes: 41 YES `passage`
+- **2018-05-09** Signed by Governor `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/617de107-52f9-4c98-9487-09cfa864ffd7`. Confidence: reported (aggregated from official Delaware legislature records).
+