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).
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.” Read the full text
153rd General Assembly
What it does
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. For corporations taxed as separate entities, commonly called “C corporatio
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced · Nov 5, 2025
Signed · Nov 19, 2025
Latest official status shown, exactly as the official record states it. The step by step history lives on the official page linked below.
The numbers
1
sponsor on the bill
Sponsors
Recorded votes
Recorded voteSenate · 2025-11-19 · Passed · Yes 14, No 6, NotVoting 0, Conflict 0, Absent 1, Vacant 0
Recorded voteHouse · 2025-11-13 · Passed · Yes 26, No 13, NotVoting 0, Conflict 0, Absent 2, Vacant 0
Roll-call results shown verbatim from the Delaware legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Signed (Nov 19, 2025).