---
type: "Bill"
title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE NEIGHBORHOOD ASSISTANCE TAX CREDIT."
description: "Section 1 of this Act increases the aggregate amount of Neighborhood Assistance Tax Credits that can be approved in any 1 fiscal year from $500,000 to $1 million."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "149"
identifier: "SB 224"
citation: "Delaware SB 224 (149)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["F. Gary Simpson", "Helene M. Keeley", "Margaret Rose Henry"]
version_count: 1
action_count: 9
vote_count: 2
first_action: "2018-06-01"
last_action: "2018-07-23"
source: "openstates"
source_identifier: "ocd-bill/97ae7609-110b-482c-8559-1da0e50bd09c"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=26732"
source_hash: "5c7c49919ea61a864dc5702b3fe05fb63d69e9239aad2896b0c9f471ca7184f8"
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 224 (149) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE NEIGHBORHOOD ASSISTANCE TAX CREDIT.

Section 1 of this Act increases the aggregate amount of Neighborhood Assistance Tax Credits that can be approved in any 1 fiscal year from $500,000 to $1 million.

## 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=26732&legislationTypeId=1&docTypeId=2&legislationName=SB224)

## Votes

- SM — **41–0** (pass) · lower
- SM — **18–0** (pass) · upper

## Sponsors

- F. Gary Simpson — primary (person)
- Helene M. Keeley — primary (person)
- Margaret Rose Henry — primary (person)
- John A. Kowalko — cosponsor (person)
- Michael Ramone — cosponsor (person)
- Robert Marshall — cosponsor (person)
- Ruth Briggs King — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-06-01** Introduced and Assigned to Finance Committee in Senate `introduction, referral-committee`
- **2018-06-12** Amendment SA 1 to SB 224 - Introduced and Placed With Bill `amendment-introduction`
- **2018-06-20** Reported Out of Committee (Finance) in Senate with 4 On Its Merits `committee-passage`
- **2018-06-21** Amendment SA 1 to SB 224 - Passed By Senate. Votes: 18 YES 3 ABSENT `amendment-passage`
- **2018-06-21** Passed By Senate. Votes: 18 YES 3 ABSENT `passage`
- **2018-06-22** Assigned to Revenue & Finance Committee in House `introduction, referral-committee`
- **2018-06-26** Reported Out of Committee (Revenue & Finance) in House with 8 On Its Merits `committee-passage`
- **2018-06-30** Passed By House. Votes: 41 YES `passage`
- **2018-07-23** 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/97ae7609-110b-482c-8559-1da0e50bd09c`. Confidence: reported (aggregated from official Delaware legislature records).