SB 299 DE
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX CREDITS APPLICABLE TO OVERTIME INCOME.
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Summary
Delaware SB 299 creates a new personal income tax credit of $15,000 for Delaware residents who receive overtime compensation. The credit applies to overtime pay earned under the Federal Fair Labor Standards Act for work exceeding 40 hours per week. The credit phases out for higher-income residents, beginning to reduce at $125,000 in income for individuals and $250,000 for joint filers, and completely phases out at $150,000 and $300,000 respectively. This tax credit reduces the state income tax liability for qualifying overtime workers within the specified income ranges.
AI-generated plain-language summary of the bill (from the OpenStates abstract — no full text available yet) — neutral, and may be imperfect.
Official abstract
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.
Sponsors (7)
- Bryant L. Richardson Republican · primary
- Bryan W. Shupe Republican · primary
- Franklin D. Cooke Democratic · primary
- Stell Parker Selby · primary
- Dave G. Lawson Republican · primary
- Brian Pettyjohn Republican · primary
- Laura V. Sturgeon Democratic · primary
Action history (1)
- May 5, 2026 Introduced and Assigned to Elections & Government Affairs Committee in Senate · upper
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