Delaware bills · 153rd General Assembly (2025-2026)
Delaware HB 126
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- David L. Wilson (Republican)
- Stell Parker Selby
- Lyndon D. Yearick (Republican)
- Shannon Morris (Republican)
- Franklin D. Cooke (Democratic)
- Bryan W. Shupe (Republican)
Summary
Official abstract published by the Delaware legislature· synopsis
This Act exempts from State income tax any income received by a full-time hourly wage-paid employee for overtime work performed in excess of 40 hours in a week. This exemption applies for taxable years beginning on January 1, 2026, and ending before January 1, 2028.
This Act also requires each employer to provide information to the Division of Revenue about the total amount of overtime provided to full-time hourly wage-paid employees and the number of employees to whom overtime was paid in taxable years beginning January 1, 2025.
Text versions
Roll-call votes
No recorded votes on this bill.
Actions
- May 22, 2025 · House
Not Worked in Committee - Apr 17, 2025 · House
Introduced and Assigned to Revenue & Finance Committee in House