SB 351 DE
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX SUBTRACTIONS
A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →
Summary
This Act creates a Delaware personal income tax subtraction for qualified overtime compensation that mirrors the federal deduction. Eligible workers can deduct up to $12,500 of qualified overtime pay ($25,000 for married couples filing jointly) from their federal taxable income. The deduction begins to phase out when federal modified adjusted gross income (MAGI) exceeds $150,000 for single filers ($300,000 for joint filers). Only the overtime premium portion (the extra pay above the regular hourly rate) qualifies for the deduction.
Sponsors (2)
- Bryant L. Richardson Republican · primary
- Bryan W. Shupe Republican · primary
Action history (1)
- Jun 23, 2026 Introduced and Assigned to Executive Committee in Senate · upper
Full text
The full text hasn’t been imported yet. CivicGate fetches it from the state legislature’s published version documents — check now.
Comments
Data from OpenStates. View on OpenStates →
Comments