Fiscal Note

HS 2 for HB 284 — Fiscal Note/Fee Impact

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Mentions of “PERSONAL INCOME TAX” — 2 found

… s beginning on or after December 31, 2025. 2.The federal Child and Dependent Care Credit (CDCC) is a non-refundable personal income tax credit, reducing taxes by 20-50% of qualifying care expenses (up to $3,000 for one dependent or a maximum of $6,000 …

… or a maximum of $6,000 for two or more dependents). 3.Currently, a Delaware resident is entitled to a non-refundable personal income tax credit equal to 50% of the federal CDCC. In Tax Year 2023, approximately 19,850 Delaware households took advantage …

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