Delaware bills · 153rd General Assembly (2025-2026)
Delaware SB 299
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX CREDITS APPLICABLE TO OVERTIME INCOME.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Laura V. Sturgeon (Democratic)
- Brian Pettyjohn (Republican)
- Dave G. Lawson (Republican)
- Stell Parker Selby
- Franklin D. Cooke (Democratic)
- Bryan W. Shupe (Republican)
- Bryant L. Richardson (Republican)
Summary
Official abstract published by the Delaware legislature· synopsis
This Act creates a new tax credit in the amount of $15,000 for Delaware residents, applicable to overtime paid under the Federal Fair Labor Standards Act for compensation paid to workers that work over 40 hours in a week. The credit phases out for resident individuals earning $125,000 and joint filers earning $250,000, and is fully phased out for individuals earning $150,000 and joint filers earning $300,000.
Text versions
Roll-call votes
No recorded votes on this bill.
Actions
- May 5, 2026 · Senate
Introduced and Assigned to Elections & Government Affairs Committee in Senate