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