Delaware bills · 153rd General Assembly (2025-2026)
Delaware HB 386
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Brian Pettyjohn (Republican)
- Stell Parker Selby
- Madinah Wilson-Anton (Democratic)
- William J. Carson (Democratic)
- Lyndon D. Yearick (Republican)
- Bryan W. Shupe (Republican)
- Daniel B. Short (Republican)
- Timothy D. Dukes (Republican)
- Franklin D. Cooke (Democratic)
- Bryant L. Richardson (Republican)
- Jeff Hilovsky (Republican)
Summary
Official abstract published by the Delaware legislature· synopsis
This Act establishes the Tipped Worker Tax Relief Act to provide targeted state income tax relief to tipped workers in Delaware. It creates a subtraction from income of up to $15,000 of qualified tips. The program sunsets the end of 2029 unless renewed. This legislation promotes fairness, supports workforce retention in the small business community, and addresses affordability challenges without new taxes or mandates on employers.
Text versions
Roll-call votes
No recorded votes on this bill.
Actions
- Jun 18, 2026 · House
Amendment HA 1 to HS 1 - Introduced and Placed With Bill - Jun 17, 2026 · House
Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits - Jun 17, 2026 · House
Adopted in lieu of the original bill HB 386, and Assigned to Revenue & Finance Committee in House