republic-os/legislation/us/states/de/153/hb-255.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 CORPORATE AND PERSONAL INCOME TAX.	This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA.	us/states/de	Delaware General Assembly	153	HB 255	Delaware HB 255 (153)	bill		enacted	Brian Pettyjohn Bryan Townsend Bryant L. Richardson Cyndie Romer David P. Sokola Edward S. Osienski Eric Morrison Josue O Ortega Kerri Evelyn Harris Marie Pinkney Nicole Poore Ray Seigfried Russell Huxtable Sarah McBride Stell Parker Selby Trey Paradee	2	13	2	2025-11-05	2025-11-19	openstates	ocd-bill/ec926129-f88b-4d43-b0d2-9b79555c7cf9	https://legis.delaware.gov/BillDetail?LegislationId=142718	cef91b9537b5eee2e091e7a667ee7c701e0c2bf97dc76f0b9c9a9d4122577688	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware HB 255 (153) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.

This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA.

Version chain

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

1. HA 2 to HB 255 (committee substitute) — source
2. HA 3 to HB 255 (committee substitute) — source

Votes

• 3/5 — 26–13 (pass) · lower
• 3/5 — 14–6 (pass) · upper

Sponsors

• Brian Pettyjohn — primary (person)
• Bryan Townsend — primary (person)
• Bryant L. Richardson — primary (person)
• Cyndie Romer — primary (person)
• David P. Sokola — primary (person)
• Edward S. Osienski — primary (person)
• Eric Morrison — primary (person)
• Josue O Ortega — primary (person)
• Kerri Evelyn Harris — primary (person)
• Marie Pinkney — primary (person)
• Nicole Poore — primary (person)
• Ray Seigfried — primary (person)
• Russell Huxtable — primary (person)
• Sarah McBride — primary (person)
• Stell Parker Selby — primary (person)
• Trey Paradee — primary (person)

Timeline

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

• 2025-11-05 Introduced and Assigned to Administration Committee in House introduction, referral-committee
• 2025-11-07 Reported Out of Committee (Administration) in House with 3 On Its Merits committee-passage
• 2025-11-12 Amendment HA 1 to HB 255 - Introduced and Placed With Bill amendment-introduction
• 2025-11-12 Amendment HA 2 to HB 255 - Introduced and Placed With Bill amendment-introduction
• 2025-11-13 Amendment HA 1 to HB 255 - Stricken in House
• 2025-11-13 Amendment HA 2 to HB 255 - Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT amendment-passage
• 2025-11-13 Amendment HA 3 to HB 255 - Introduced and Placed With Bill amendment-introduction
• 2025-11-13 Amendment HA 3 to HB 255 - Passed By House. Votes: 36 YES 3 NOT VOTING 2 ABSENT amendment-passage
• 2025-11-13 Passed By House. Votes: 26 YES 13 NO 2 ABSENT passage
• 2025-11-13 Assigned to Executive Committee in Senate introduction, referral-committee
• 2025-11-19 Reported Out of Committee (Executive) in Senate with 4 On Its Merits committee-passage
• 2025-11-19 Passed By Senate. Votes: 14 YES 6 NO 1 ABSENT passage
• 2025-11-19 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ec926129-f88b-4d43-b0d2-9b79555c7cf9. Confidence: reported (aggregated from official Delaware legislature records).