DE HB360

Establishes the 2022 Delaware Relief Rebate Program providing a one-time $300 refundable tax credit to Delaware residents who filed a 2020 state income tax return and are not deceased at time of payment.

Division of Revenue will distribute payments by check or direct deposit as soon as practicable after the Act's effective date, with protests limited to a deadline of August 31, 2022.

The $300 credit is refundable regardless of actual tax owed, excluded from standard refund definitions, and will be treated as a refund for tax year 2022 purposes only.

Department of Finance must develop within 6 months a pathway for adult Delaware residents who did not file a 2020 tax return to receive or apply for the same $300 rebate, with authority to require proof of identity and valid Social Security Number.

State agencies are authorized to share personally identifying information with the Department of Finance to prevent fraud and verify eligibility, with any relief rebates issued under this provision subject to supplemental appropriation.