Delaware 2023-2024 Regular Session

Delaware House Bill HB435

Introduced
6/6/24  
Introduced
6/6/24  
Refer
6/18/24  
Refer
6/6/24  

Caption

An Act To Amend Title 30 Of The Delaware Code Relating To Income Taxes.

Impact

The implementation of this bill has the potential to positively impact the state’s economy by encouraging talented graduates to remain in Delaware and contribute to its workforce. The establishment of the STAR Fund, which will be allocated a minimum of $100,000 annually by the General Assembly, aims to provide financial support for recent graduates facing large education loan debts. The program is positioned to attract professionals in vital STEM fields, ultimately addressing potential skill gaps within the state and promoting growth in technological and engineering jobs.

Summary

House Bill 435 establishes the STEM Talent Advancement and Retention Program (STAR Program) designed to incentivize and attract post-secondary graduates in science, technology, engineering, and mathematics (STEM) fields to stay and work in Delaware. This program allows graduates to apply for personal income tax credits to help reimburse their education loan expenses. The goal is to retain talent within the state, ensuring that employers in Delaware can benefit from a skilled workforce in critical sectors. Successful applicants can receive up to $1,000 for an associate degree, $4,000 for a bachelor's degree, and $6,000 for a graduate degree over four consecutive years, contingent upon their ongoing employment with a Delaware-based employer.

Sentiment

The sentiment surrounding HB 435 appears largely supportive, particularly among those who prioritize economic development and workforce retention. Proponents view it as a necessary measure to enhance the local job market, recognizing the increasing importance of STEM fields in today's economic landscape. However, there may be concerns regarding the effectiveness of tax credits versus other potential methods of encouraging retention, such as salary incentives or partnerships with educational institutions.

Contention

Despite the support for the STAR Program, some debate exists regarding the criteria for eligibility and the overall funding model. Questions may arise about whether the appropriated funds will suffice to meet the potential demand for tax credits. Additionally, the bill's reliance on a competitive application process may raise issues regarding accessibility for all eligible graduates, particularly those from less advantaged backgrounds or institutions without strong support systems for navigating such programs.

Companion Bills

No companion bills found.

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