AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE AND CHAPTER 118 OF VOLUME 83 OF THE LAWS OF DELAWARE RELATING TO PERSONAL INCOME TAXES.

This Act increases the refundable earned income tax credit to 20% of the corresponding federal earned income tax credit for tax years beginning on or after January 1, 2025, and clarifies that a previously enacted refundable earned income tax credit of 4 1/2% of the corresponding federal earned income tax credit took effect for tax years beginning on or after January 1, 2021.