Delaware legislation · 153rd General Assembly
Delaware SB219: Military Pensions/Increased Exemption/State Taxation
Status: Signed into law, August 17, 2026
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO EXCLUSION OF MILITARY PENSIONS FROM TAXABLE INCOME.
What the bill says
An act to amend title 30 of the delaware code relating to exclusion of military pensions from taxable income.
From the introduced text, January 8, 2026:
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO EXCLUSION OF MILITARY PENSIONS FROM TAXABLE INCOME. 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 [For application of this section, see 83 Del. Laws, c. 338, § 2]. (b) Subtractions. -- There shall be subtracted from federal adjusted gross income: (3) a. For taxable years beginning before January 1, 2022: 1. Amounts received, not to exceed $2,000, by persons under age 60 as pensions from employers, the United States, this State, or any subdivision of this State; or 2. Amounts received, not to exceed $12,500, by persons age 60 or older as pensions from employers, the United States, this State, or any subdivision of this State, or as eligible retirement income. b. For taxable years beginning on or after January 1, 2022: taxable years beginning on January 1, 2022, and ending before January 1, 2027: 1. For persons under age 60, the greater or B. Amounts received, not to exceed $12,500, as a United States military pension. 2. For persons age 60 or older, amounts received, not to exceed $12,500, as pensions from employers, the United States, this State, or any subdivision of this State, or …
Sponsors
- Eric Buckson (R, 16) · primary sponsor
- Spiros Mantzavinos (D, 7)
- Jeff Hilovsky (R, 4)
- Darius Brown (D, 2)
- Daniel Cruce (D, 1)
- Stephanie Hansen (D, 10)
- Gerald Hocker (R, 20)
- Kyra Hoffner (D, 14)
- Russ Huxtable (D, 6)
- David Lawson (R, 15)
- Elizabeth Lockman (D, 3)
- William Paradee (D, 17)
Latest actions
- : Signed by Governor
- : Passed By House. Votes: 40 YES 1 ABSENT
- : Reported Out of Committee (Appropriations) in House with 1 Favorable, 5 On Its Merits
- : Assigned to Appropriations Committee in House
- : Reported Out of Committee (Revenue & Finance) in House with 5 Favorable, 2 On Its Merits
- : Assigned to Revenue & Finance Committee in House
- : Passed By Senate. Votes: 19 YES 1 NOT VOTING 1 ABSENT
- : Amendment SA 1 to SB 219 - Passed By Senate. Votes: 19 YES 1 NOT VOTING 1 ABSENT
- : Reported Out of Committee (Finance) in Senate with 1 Favorable, 3 On Its Merits
- : Assigned to Finance Committee in Senate
Votes
- Passed (SM) (July 1, 2026): 40 yea, 0 nay, passed
- Passed (SM) (June 11, 2026): 19 yea, 0 nay, passed
Common questions
- What is SB219?
- SB219 is a bill in the Delaware Legislature (153rd General Assembly): Military Pensions/Increased Exemption/State Taxation.
- What does SB219 do?
- In its own words: An act to amend title 30 of the delaware code relating to exclusion of military pensions from taxable income.
- What is the status of SB219?
- Signed into law as of August 17, 2026. Latest action: Signed by Governor (August 17, 2026).
- Who sponsored SB219?
- Eric Buckson (R, 16), with 11 co-sponsors.
- Where is the official record for SB219?
- On the Delaware Legislature website: https://legis.delaware.gov/BillDetail?LegislationId=142742
Source: official Delaware record. Tracked by Delilah, AI for legislation across all 50 states and Congress.