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DE HB259

DE HB259
An Act To Amend Title 30 Of The Delaware Code Relating To College Savings And Able Savings Accounts.


summary

Introduced
06/30/2019
In Committee
06/30/2019
Crossed Over
Passed
Dead
06/30/2020

Introduced Session

150th General Assembly

Bill Summary

This bill would allow Delaware residents two new deductions from personal income tax. The first is a deduction from taxable income of up to $2,500 for contributions to a 529 College Savings Plan. The second is a deduction from taxable income of up to $5,000 for contributions to a 529A Savings Account a special account for meeting the needs of certain individuals with disabilities. Under this Act, a Delaware resident taxpayer would be eligible for the deduction regardless of whether they made a contribution to a 529 or 529A plan sponsored by the State of Delaware or another state or institution, so long as the plans met federal criterion.

AI Summary

This bill would allow Delaware residents two new deductions from personal income tax: up to $2,500 for contributions to a 529 College Savings Plan, and up to $5,000 for contributions to a 529A Savings Account, a special account for meeting the needs of individuals with disabilities. The deductions would be available regardless of whether the plans were sponsored by Delaware or another state or institution, as long as they met federal criteria.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Introduced in House and Assigned to Revenue & Finance Committee (on 06/30/2019)

bill text


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