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HB 386 DE
Introduced

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.

DE · session 153 · Assembly / House · bill

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Introduced Jun 17, 2026

Latest action (Jun 18, 2026) Amendment HA 1 to HS 1 - Introduced and Placed With Bill

Summary

This Act establishes the Tipped Worker Tax Relief Act to provide targeted state income tax relief to tipped workers in Delaware. It creates a subtraction from income of up to $15,000 of qualified tips. The program sunsets the end of 2029 unless renewed. This legislation promotes fairness, supports workforce retention in the small business community, and addresses affordability challenges without new taxes or mandates on employers.

Sponsors (11)

Action history (3)

  1. Jun 17, 2026 Adopted in lieu of the original bill HB 386, and Assigned to Revenue & Finance Committee in House · lower
  2. Jun 17, 2026 Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits · lower
  3. Jun 18, 2026 Amendment HA 1 to HS 1 - Introduced and Placed With Bill · lower

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