2025-2026 Regular Session • Delaware Legislature
HB126: An Act To Amend Title 30 Of The Delaware Code Relating To Personal Income Tax.
Legislative Summary
This Act exempts from State income tax any income received by a full-time hourly wage-paid employee for overtime work performed in excess of 40 hours in a week. This exemption applies for taxable years beginning on January 1, 2026, and ending before January 1, 2028.
Demographic Impact
Overall analysis of equity impact
Neutral
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Bill History
4/17/2025
Introduced and Assigned to Revenue & Finance Committee in House
Status Information
Current Status
Introduced(4/17/2025)
Chamber
House of Representatives
Committee
Revenue & Finance(House of Representatives)
Sponsors
Republican: 6
Primary Sponsor
Bryan Shupe
Republican