Delaware Entertainment Production Tax Credit Act
Summary
Delaware Governor signed HB364 on April 9, 2026, enacting the Delaware Entertainment Production Tax Credit. The bill amends Title 30 of the Delaware Code to establish a tax credit program for entertainment productions conducted within the state. The legislation was sponsored by a bipartisan group of 14 legislators and referred to the Revenue & Finance Committee.
What changed
HB364 enacts a new entertainment production tax credit program in Delaware by amending Title 30 of the Delaware Code. The bill establishes the framework for providing tax credits to qualifying entertainment productions. The legislation passed with bipartisan sponsorship from 14 legislators across both chambers.
Entertainment production companies operating or planning to film in Delaware should monitor for implementing regulations from the Delaware Division of Revenue. Tax practitioners and entertainment businesses should review the specific credit parameters, including qualifying production types, spending thresholds, and credit calculation methodologies once regulations are published.
What to do next
- Monitor Delaware Division of Revenue for implementing regulations
- Review eligibility requirements for entertainment production tax credit
Archived snapshot
Apr 11, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
ChangeBridge / Delaware / HB364 Signed by Governor HB364 House Bill Signed by Governor 2026-04-09
An Act To Amend Title 30 Of The Delaware Code Relating To A Delaware Entertainment Production Tax Credit.
Bill Details
State Delaware
Session 153rd General Assembly
Chamber House
Committee Revenue & Finance
Official Source legis.delaware.gov/BillDetail?LegislationI...
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Sponsors
Kerri Harris (Rep - D) Michael Smith (Rep - R) Elizabeth Lockman (Sen - D) Krista Griffith (Rep - D) Kevin Hensley (Rep - R) Daniel Short (Rep - R) Lyndon Yearick (Rep - R) William Carson (Rep - D) Claire Snyder-Hall (Rep - D) Gerald Hocker (Sen - R) Brian Pettyjohn (Sen - R) David Wilson (Sen - R) Eric Buckson (Sen - R) Bryant Richardson (Sen - R)
Action History
2026-04-09 H Introduced and Assigned to Revenue & Finance Committee in House
Committee Referrals
2026-04-09 H Revenue & Finance
Bill Text Versions
0000-00-00 Draft Legislative data powered by LegiScan (CC BY 4.0)
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