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

---
type: "Bill"
title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO COLLEGE SAVINGS AND “ABLE” SAVINGS ACCOUNTS."
description: "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."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "151"
identifier: "HB 145"
citation: "Delaware HB 145 (151)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["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"]
version_count: 2
action_count: 16
vote_count: 2
first_action: "2021-04-01"
last_action: "2022-06-30"
source: "openstates"
source_identifier: "ocd-bill/44cbefce-cee1-4ced-aa73-4f6f80e83e73"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=58550"
source_hash: "c023ab6d2316a2bd176fa7a40d52e52d3c76d93a3da65a948bc1c5e816d5e606"
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 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](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=58550&legislationTypeId=1&docTypeId=2&legislationName=HB145)
2. **HA 4 to HB 145** (committee substitute) — [source](http://legis.delaware.gov/json/BillDetail/GeneratePdfDocument?legislationId=78951&legislationTypeId=5&docTypeId=2)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/44cbefce-cee1-4ced-aa73-4f6f80e83e73`. Confidence: reported (aggregated from official Delaware legislature records).