Delaware HB284 amends the child care and dependent care expense tax credit, allowing a 100% credit for certain low-income residents.
Delaware HB284 amends Title 30 of the Delaware Code to revise the child care and dependent care expense tax credit. It allows a credit of 100% of the federal credit for residents with a federal adjusted gross income below $60,000, or $120,000 for married couples filing jointly or separately. The credit is refundable if it exceeds the tax due. The changes apply to tax years beginning after December 31, 2025.
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