DE Entertainment Production Tax Credit/Create
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 A DELAWARE ENTERTAINMENT PRODUCTION TAX CREDIT.” Read the full text
153rd General Assembly
What it does
This Act creates a film production tax credit. It requires companies to obtain, at their own expense, an independent audit certifying eligible expenditures. The audit must be submitted to the Division of Small Business for approval and allocation of credits. The credit is nonrefundable, transferable, and may be carried forward for up to 5 years. The credit may be applied against personal income tax, corporate income tax, bank franchise tax, and insurance premiums tax. All credit transfers must b
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced · Apr 9, 2026
Signed · Jul 7, 2026
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 · 2026-07-01 · Passed · Yes 20, No 0, NotVoting 0, Conflict 0, Absent 1, Vacant 0
Recorded voteHouse · 2026-06-11 · Passed · Yes 39, No 0, 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 (Jul 7, 2026).