republic-os/legislation/us/states/de/151/hb-145.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO COLLEGE SAVINGS AND “ABLE” SAVINGS ACCOUNTS.	This Act will allow Delaware residents two new deductions from personal income tax. The first is a deduction from taxable income of up to $1,000 for contributions to an account in a Delaware-sponsored qualified tuition program, as that term is defined under 26 U.S.C. § 529 (a “529” College Savings Plan). The second is a deduction from taxable income of up to $5,000 for contributions to an account in a Delaware-sponsored ABLE program, as that term is defined under 26 U.S.C. § 529A (a “529A” Savings Account - a special account for meeting the needs of certain individuals with disabilities). The 529 and 529A deduction is only applicable to the Delaware-sponsored plan. A transfer or rollover from another account authorized under 26 U.S.C. §§ 529 and 529A or for a change in beneficiary of any such account does not qualify for the deduction.	us/states/de	Delaware General Assembly	151	HB 145	Delaware HB 145 (151)	bill		enacted	Debra Heffernan Gerald L. Brady Kendra Johnson Krista Griffith Kyle Evans Gay Laura V. Sturgeon Sherry Dorsey Walker Stephanie L. Hansen Trey Paradee Valerie Longhurst William Bush	2	16	2	2021-04-01	2022-06-30	openstates	ocd-bill/44cbefce-cee1-4ced-aa73-4f6f80e83e73	https://legis.delaware.gov/BillDetail?LegislationId=58550	c023ab6d2316a2bd176fa7a40d52e52d3c76d93a3da65a948bc1c5e816d5e606	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware HB 145 (151) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO COLLEGE SAVINGS AND “ABLE” SAVINGS ACCOUNTS.

This Act will allow Delaware residents two new deductions from personal income tax. The first is a deduction from taxable income of up to $1,000 for contributions to an account in a Delaware-sponsored qualified tuition program, as that term is defined under 26 U.S.C. § 529 (a “529” College Savings Plan). The second is a deduction from taxable income of up to $5,000 for contributions to an account in a Delaware-sponsored ABLE program, as that term is defined under 26 U.S.C. § 529A (a “529A” Savings Account - a special account for meeting the needs of certain individuals with disabilities). The 529 and 529A deduction is only applicable to the Delaware-sponsored plan. A transfer or rollover from another account authorized under 26 U.S.C. §§ 529 and 529A or for a change in beneficiary of any such account does not qualify for the deduction.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Bill Text (committee substitute) — source
2. HA 4 to HB 145 (committee substitute) — source

Votes

• SM — 39–1 (pass) · lower
• SM — 21–0 (pass) · upper

Sponsors

• Debra Heffernan — primary (person)
• Gerald L. Brady — primary (person)
• Kendra Johnson — primary (person)
• Krista Griffith — primary (person)
• Kyle Evans Gay — primary (person)
• Laura V. Sturgeon — primary (person)
• Sherry Dorsey Walker — primary (person)
• Stephanie L. Hansen — primary (person)
• Trey Paradee — primary (person)
• Valerie Longhurst — primary (person)
• William Bush — primary (person)
• Colin Bonini — cosponsor (person)
• David P. Sokola — cosponsor (person)
• Marie Pinkney — cosponsor (person)
• S. Elizabeth Lockman — cosponsor (person)

Timeline

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

• 2021-04-01 Introduced and Assigned to Revenue & Finance Committee in House introduction, referral-committee
• 2021-04-20 Amendment HA 1 to HB 145 - Introduced and Placed With Bill amendment-introduction
• 2021-04-20 Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 6 On Its Merits committee-passage, committee-passage-favorable
• 2021-04-22 Assigned to Appropriations Committee in House introduction, referral-committee
• 2021-06-11 Amendment HA 2 to HB 145 - Introduced and Placed With Bill amendment-introduction
• 2021-06-15 Amendment HA 3 to HB 145 - Introduced and Placed With Bill amendment-introduction
• 2021-06-21 Amendment HA 4 to HB 145 - Introduced and Placed With Bill amendment-introduction
• 2021-06-21 Reported Out of Committee (Appropriations) in House with 3 Favorable, 2 On Its Merits committee-passage, committee-passage-favorable
• 2021-06-24 Amendment HA 4 to HB 145 - Passed In House by Voice Vote amendment-passage
• 2021-06-24 Passed By House. Votes: 39 YES 1 NO 1 ABSENT passage
• 2021-06-24 Assigned to Education Committee in Senate introduction, referral-committee
• 2021-06-29 Reported Out of Committee (Education) in Senate with 2 Favorable, 4 On Its Merits committee-passage, committee-passage-favorable
• 2021-06-29 Assigned to Finance Committee in Senate introduction, referral-committee
• 2022-03-17 Reported Out of Committee (Finance) in Senate with 1 Favorable, 4 On Its Merits committee-passage, committee-passage-favorable
• 2022-03-22 Passed By Senate. Votes: 21 YES passage
• 2022-06-30 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/44cbefce-cee1-4ced-aa73-4f6f80e83e73. Confidence: reported (aggregated from official Delaware legislature records).