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Proposed Changes to Corporate and Personal Income Tax Laws

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PROPOSED LEGISLATIONThis bill has been introduced but has NOT been signed into law. Legislative proposals may be amended, passed, or fail to advance. This is not current law.

This proposed bill would amend Title 30 of the Delaware Code relating to corporate and personal income tax. Before this change, existing laws governed how corporations and individuals were taxed in Delaware. If enacted, the new provisions could alter how taxes are calculated or collected for both corporations and individuals. The exact details of what will change are not specified here, but it would affect anyone who pays corporate or personal income tax in Delaware. Since the effective date is not provided, it's unclear when these changes would take effect if the bill becomes law.

Published November 19, 2025TITLE 30oftheDelawareCode
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