Scored 4/10 on whether it helps or hurts everyday people.
The Film & Game Bill
Delaware offers 30% tax credit for film and game productions
An Act To Amend Title 30 Of The Delaware Code Relating To A Delaware Entertainment Production Tax Credit.
Mixed: some good, some bad ·
If passed, the bill would let production companies claim a 30% tax credit on in‑state spending, lowering their taxes and shifting that cost to Delaware taxpayers.
Our take
What we think, in plain words.
The credit could attract movies and video‑game projects to Delaware, creating jobs and local spending, but it also means less tax money for schools and roads, so voters should watch the debate.
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The facts
What the bill actually says, no spin.
- Provides a 30% tax credit on qualified expenditures.
- Applies to film, TV, esports, and video‑game projects.
- Requires at least $100,000 in qualified spending in a 12‑month period.
- Unused credits can be sold, transferred, or carried forward up to five years.
- Credits offset personal, corporate, insurance premium, or bank franchise taxes.
How they voted
The actual floor vote, and who broke from their own party.
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In the news
Scanning the news for this bill…
Headlines gathered from across the news, starting points to explore, not endorsements. Always read the official text before acting.
Sources
Read it yourself: the official bill and records.
This bill is in the Delaware Bill Book 2026
The best and worst Delaware bills of 2026, one page each — our take on the left, the bill on the right, and room for your notes. No email needed.
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