Delaware is developing a new legal entity type known as an Artificial Intelligence Company (AIC) or agent-managed company (AMC), which allows AI systems to handle business operations independently. Draft legislation for this structure was finalized in June 2026, with a formal introduction expected in the Delaware General Assembly in 2027.
US Representative James Comer, chairman of the House Committee on Oversight and Government Reform, sent a formal request to Delaware Governor Matt Meyer on October 26, 2026. Comer demands documentation regarding the proposal's risks and its development process by November 9, citing concerns that the structure could allow human owners to evade legal accountability.
The proposed framework includes a 30-month regulatory sandbox and mandatory transaction logging for AI actions. However, critics and legal scholars have raised concerns over liability limitations for owners, which are currently included in the draft. The initiative stems from House Joint Resolution 7, signed on July 23, 2025.
Delaware's push for new corporate structures is driven by competition from states like Nevada and Texas. Corporate franchise fees in Delaware exceed $2 billion annually, accounting for nearly one-third of the state's budget. The federal inquiry highlights a potential conflict between state-level corporate experimentation and federal oversight.






