Delaware legislation · 153rd General Assembly
Delaware HB364: DE Entertainment Production Tax Credit/Create
Status: Signed into law, July 1, 2026
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A DELAWARE ENTERTAINMENT PRODUCTION TAX CREDIT.
What the bill says
An act to amend title 30 of the delaware code relating to a delaware entertainment production tax credit.
From the introduced text, April 9, 2026:
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A DELAWARE ENTERTAINMENT PRODUCTION TAX CREDIT. Section 1. Amend Part II, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows: Chapter 20F. DELAWARE ENTERTAINMENT PRODUCTION TAX CREDIT § 2001F. Purpose. The purpose of this chapter is to encourage artistic endeavors and investment in Delaware in the film, television, esports, and videogame industries, and the economic opportunities that come with them, by providing a tax credit for qualified production activities in the State. § 2002F. Definitions. As used in this chapter: (1) "Commercial multi-market distribution" means broadcast of the resulting content from qualified activities inside and outside of the State through theaters, cable networks, over the air broadcast, streaming, digital means, and hardware for distribution of digital interactive media, and such other means of content distribution hereafter developed. (2) "Loan-out company" means a personal service company contracted with, and retained by a production company to provide individual personnel who are not employees of the production company, including actors, directors, producers, writers, production designers, production managers, costume designers, directors of photography, editors, casting directors, first assistant directors, second unit directors, stunt coordinators, and similar personnel, for performance of services used directly in a qualified activity. The term …
Sponsors
- Kerri Harris (D, 32) · primary sponsor
- Michael Smith (R, 22)
- Elizabeth Lockman (D, 3)
- Krista Griffith (D, 12)
- Kevin Hensley (R, 9)
- Daniel Short (R, 39)
- Lyndon Yearick (R, 34)
- William Carson (D, 28)
- Rebecca Snyder-Hall (D, 14)
- Kendra Johnson (D, 5)
- Mara Gorman (D, 23)
- Larry Lambert (D, 7)
Latest actions
- : Signed by Governor
- : Passed By Senate. Votes: 20 YES 1 ABSENT
- : Reported Out of Committee (Finance) in Senate with 4 On Its Merits
- : Assigned to Finance Committee in Senate
- : Reported Out of Committee (Executive) in Senate with 6 On Its Merits
- : Assigned to Executive Committee in Senate
- : Passed By House. Votes: 39 YES 2 ABSENT
- : Amendment HA 2 to HB 364 - Passed In House by Voice Vote
- : Amendment HA 1 to HB 364 - Stricken in House
- : Amendment HA 2 to HB 364 - Introduced and Placed With Bill
Votes
- Passed (2/3) (July 1, 2026): 20 yea, 0 nay, passed
- Passed (3/5) (June 11, 2026): 39 yea, 0 nay, passed
Common questions
- What is HB364?
- HB364 is a bill in the Delaware Legislature (153rd General Assembly): DE Entertainment Production Tax Credit/Create.
- What does HB364 do?
- In its own words: An act to amend title 30 of the delaware code relating to a delaware entertainment production tax credit.
- What is the status of HB364?
- Signed into law as of July 1, 2026. Latest action: Signed by Governor (July 1, 2026).
- Who sponsored HB364?
- Kerri Harris (D, 32), with 11 co-sponsors.
- Where is the official record for HB364?
- On the Delaware Legislature website: https://legis.delaware.gov/BillDetail?LegislationId=143056
Source: official Delaware record. Tracked by Delilah, AI for legislation across all 50 states and Congress.