Delaware bills · 153rd General Assembly (2025-2026)
Delaware HB 405
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A TAX EXEMPTION FOR NATIONAL GUARD AND UNIFORMED SERVICES OF THE UNITED STATES RESERVE MEMBERS.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- David L. Wilson (Republican)
- Bryant L. Richardson (Republican)
- Brian Pettyjohn (Republican)
- Spiros Mantzavinos (Democratic)
- Stell Parker Selby
- Laura V. Sturgeon (Democratic)
- Lyndon D. Yearick (Republican)
- Daniel B. Short (Republican)
- Ronald E. Gray (Republican)
- William Bush (Democratic)
- Claire Snyder-Hall (Democratic)
- William J. Carson (Democratic)
Summary
Official abstract published by the Delaware legislature· synopsis
This Act provides an exemption from state income tax for the amount of income or compensation received for federally required annual training, drills and field exercises, or inactive duty training by an individual who is a member of the National Guard or a reserve component of the Uniformed Services of the U.S. The bill’s provision applies to taxable years beginning after December 31, 2026.
Text versions
Roll-call votes
No recorded votes on this bill.
Actions
- May 21, 2026 · House
Assigned to Appropriations Committee in House - May 20, 2026 · House
Reported Out of Committee (Revenue & Finance) in House with 7 On Its Merits - May 6, 2026 · House
Amendment HA 1 to HB 405 - Introduced and Placed With Bill - May 5, 2026 · House
Introduced and Assigned to Revenue & Finance Committee in House