HB 405 DE
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A TAX EXEMPTION FOR NATIONAL GUARD AND UNIFORMED SERVICES OF THE UNITED STATES RESERVE MEMBERS.
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Summary
This bill provides an exemption from Delaware state income tax for military training compensation. National Guard members and members of U.S. military reserve components can exclude income received for federally required annual training, drills, field exercises, and inactive duty training from their state income taxes. The exemption applies to compensation received for military training duties performed for the federal government. The tax exemption takes effect for taxable years beginning after December 31, 2026.
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 provides an exemption from state income tax for the amount of income or compensation received for federally required annual training, drills and field exercises, or inactive duty training by an individual who is a member of the National Guard or a reserve component of the Uniformed Services of the U.S. The bill’s provision applies to taxable years beginning after December 31, 2026.
Sponsors (12)
- William J. Carson Democratic · primary
- Claire Snyder-Hall Democratic · primary
- William Bush Democratic · primary
- Ronald E. Gray Republican · primary
- Daniel B. Short Republican · primary
- Lyndon D. Yearick Republican · primary
- Laura V. Sturgeon Democratic · primary
- Stell Parker Selby · primary
- Spiros Mantzavinos Democratic · primary
- Brian Pettyjohn Republican · primary
- Bryant L. Richardson Republican · primary
- David L. Wilson Republican · primary
Action history (4)
- May 5, 2026 Introduced and Assigned to Revenue & Finance Committee in House · lower
- May 6, 2026 Amendment HA 1 to HB 405 - Introduced and Placed With Bill · lower
- May 20, 2026 Reported Out of Committee (Revenue & Finance) in House with 7 On Its Merits · lower
- May 21, 2026 Assigned to Appropriations Committee in House · lower
Full text
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