HB393: An Act To Amend Title 30 Of The Delaware Code Establishing A $280 Tax Credit For Delaware Residents With Delaware Taxable Income That Does Not Exceed $35,000 For The 2022 Tax Year.

Legislative Summary

This Act creates a $280 tax credit for resident individuals with $35,000 or less of taxable income in 2022. The purpose of this Act is to encourage persons to join the labor force and to treat employed, lower income individuals similarly to how House Bill 285 exempted unemployment benefits from being taxed.