2023 Early Care and Education General Assembly Outcomes


HB1423/SB1404: Commission on Early Childhood Care and Education (Del. Coyner, Sen. Barker)

Our position: Support

Status: Passed and signed into law by the governor (effective 7/1/23).

Summary: Renames the School Readiness Committee as the Commission on Early Childhood Care and Education and makes several changes to the Commission, including adjusting its purpose, increasing and adjusting its membership, and establishing eight enumerated powers and duties for the Commission.


HB1479: Employer provided child care, tax credit (Del. Anderson)

Our position: Support

Status: Failed in the House.

Summary: Creates a tax credit for taxable years 2023 through 2027 for qualified childcare expenses, as defined by the bill, incurred by a small business, as defined by the bill, in the amount of 20 percent of such business’s aggregate monthly payments made for such expenses in the preceding taxable year. The amount of the credit allowed to a taxpayer shall not exceed $300,000 per taxable year.