HB 126 DE
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX.
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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. This Act also requires each employer to provide information to the Division of Revenue about the total amount of overtime provided to full-time hourly wage-paid employees and the number of employees to whom overtime was paid in taxable years beginning January 1, 2025.
Sponsors (6)
- Bryan W. Shupe Republican · primary
- Franklin D. Cooke Democratic · primary
- Shannon Morris Republican · primary
- Lyndon D. Yearick Republican · primary
- Stell Parker Selby · primary
- David L. Wilson Republican · primary
Action history (2)
- Apr 17, 2025 Introduced and Assigned to Revenue & Finance Committee in House · lower
- May 22, 2025 Not Worked in Committee · lower
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