2025-2026 Regular SessionDelaware Legislature

HB13: An Act To Amend Title 30 Of The Delaware Code Relating To Personal Income Tax.

Legislative Summary

This Act adjusts the existing personal income tax brackets and applicable tax rates. Like under House Bill No. 13, under House Substitute No. 1 for HB 13, for taxable years beginning after December 31, 2025, income between $60,000 and $125,000 will continue to be taxed at a rate of 6.6%, but income above $125,000 will be taxed at higher rates. The result of the changes under this Act will be that those with a taxable income of $134,667 or less will see no increase in personal income taxes, with 92% of Delaware taxpayers receiving an overall tax decrease.

Demographic Impact

Overall analysis of equity impact

60% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

4/3/2025
Adopted in lieu of the original bill HB 13, and Assigned to Revenue & Finance Committee in House

Status Information

Current Status
Introduced(4/3/2025)
Chamber
House of Representatives
Committee
Revenue & Finance(House of Representatives)

Documents

Draft
Bill Text1/1/197010.7 KB
Draft
Bill Text1/1/197013.0 KB