Delaware bills · 153rd General Assembly (2025-2026)
Delaware SB 351
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX SUBTRACTIONS
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Bryan W. Shupe (Republican)
- Bryant L. Richardson (Republican)
Summary
Official abstract published by the Delaware legislature· synopsis
This Act creates a Delaware personal income tax subtraction for qualified overtime compensation that mirrors the federal deduction. Eligible workers can deduct up to $12,500 of qualified overtime pay ($25,000 for married couples filing jointly) from their federal taxable income. The deduction begins to phase out when federal modified adjusted gross income (MAGI) exceeds $150,000 for single filers ($300,000 for joint filers). Only the overtime premium portion (the extra pay above the regular hourly rate) qualifies for the deduction.
Text versions
Roll-call votes
No recorded votes on this bill.
Actions
- Jun 23, 2026 · Senate
Introduced and Assigned to Executive Committee in Senate