Delaware legislation · 153rd General Assembly
Delaware HB126: Overtime Work/PIT Exemption
Status: In committee, May 22, 2025
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX.
What the bill says
An act to amend title 30 of the delaware code relating to personal income tax.
From the introduced text, April 17, 2025:
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX. Section 1. Amend § 1106, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows: § 1106. Modifications. (b) Subtractions. -- There shall be subtracted from federal adjusted gross income: (13) For taxable years beginning January 1, 2026, and ending before January 1, 2028, amounts received by a full-time hourly wage-paid employee as compensation for work performed in excess of 40 hours in a week. a. Each employer making payment of any wages or remuneration taxable under this chapter to a resident or nonresident individual whose wage or remuneration is subject to withholding under the Internal Revenue Code shall submit to the Division of Revenue ("Division"), on forms prescribed by the Division, all of the following: 1. For the tax year beginning January 1, 2025, the total amount received by full-time hourly wage-paid employees as compensation for work performed in excess of 40 hours in a week and the total number of employees for which it was paid. This data is due not later than January 31, 2026. 2. For taxable years beginning January 1, 2026, and ending before January 1, 2028, the total amount received by full-time hourly wage-paid employees as compensation …
Sponsors
- Bryan Shupe (R, 36) · primary sponsor
- Eric Buckson (R, 16)
- Shannon Morris (R, 30)
- Lyndon Yearick (R, 34)
- Gerald Hocker (R, 20)
- David Wilson (R, 18)
Latest actions
- : Passed By Senate. Votes: 19 YES 2 ABSENT
- : Not Worked in Committee
- : Introduced and Assigned to Revenue & Finance Committee in House
Common questions
- What is HB126?
- HB126 is a bill in the Delaware Legislature (153rd General Assembly): Overtime Work/PIT Exemption.
- What does HB126 do?
- In its own words: An act to amend title 30 of the delaware code relating to personal income tax.
- What is the status of HB126?
- In committee as of May 22, 2025. Latest action: Passed By Senate. Votes: 19 YES 2 ABSENT (March 24, 2026).
- Who sponsored HB126?
- Bryan Shupe (R, 36), with 5 co-sponsors.
- Where is the official record for HB126?
- On the Delaware Legislature website: https://legis.delaware.gov/BillDetail?LegislationId=142144
Source: official Delaware record. Tracked by Delilah, AI for legislation across all 50 states and Congress.