Delaware Division of Revenue
Division Updates
Please allow 10-12 weeks for Personal Income Tax refunds requiring manual review or additional documentation.
Delaware has decoupled from certain elements of the One Big Beautiful Bill Act (OBBBA)
- With the enactment of HB 255, Delaware has decoupled from the OBBBA's for the following:
- Retroactive treatment of unused capitalized qualified R&D expenditures for tax years 2022 to 2024.
- 100% bonus depreciation.
- 100% special depreciation allowance for Qualified Production Property.
- For more details, refer to TIM 2025-02
Effective October 1, 2026, HB 468 increases the E911 fee from $0.60 to $0.90. It also makes changes to the collection and disbursement process. The funds will be deposited into the 911 System Fund to assist with administration, operation, maintenance, upgrade, and enhancement of Delaware’s 911 system.
Effective August 15, 2026, HS 2 for HB 187 w/ HA2 permits wine producers with a valid license in Delaware or another state to ship wine directly to consumers through a common carrier with a carrier permit. It requires wine producers to pay the excise taxes normally due for wines and limits the quantity of wine sold to a single household to 3 cases of 9 liters each annually. Out-of-state businesses must pay to the Division of Revenue monthly excise taxes due on sales to residents of Delaware. It further mandates that the signature of a person aged 21 or older is required upon delivery by a “common carrier”, which is defined as a business entity that transports commerce for compensation. Per HS 1, these businesses must receive age verification training, as approved by the DATE Commissioner. Common carriers must also provide the Commissioner, Delaware Alcohol and Tobacco Enforcement (DATE) and the Division of Revenue a monthly report on shipments made. This Act expires five years after enactment unless otherwise provided by a subsequent act of the General Assembly.
