---
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).