Delaware legislation · 153rd General Assembly
Delaware HB386: Tipped Worker Tax Relief Act of 2026/Establish
Status: In committee, June 18, 2026
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.
What the bill says
An act to amend title 30 of the delaware code relating to personal income tax deduction or credits applicable to qualified tip income.
From the introduced text, April 30, 2026:
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME. WHEREAS, Delaware's service industry like restaurants, nail salons, hair salons, barber ships, and other service-oriented businesses where tipped income is frequent, many employers rely on a dedicated workforce who face significant affordability challenges due to income volatility and rising living costs; WHEREAS, tipped workers often earn the majority of their income through gratuities, which are subject to full Delaware personal income tax, reducing take-home pay and contributing to economic pressures in tourism and hospitality-dependent communities; NOW, THEREFORE: Section 1. Amend Subchapter II, Chapter 11, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows: § 1118. Tipped Worker Relief Act of 2026 for Resident Individuals. Tipped Worker Tax Deduction. (a) For taxable years beginning after December 31, 2026, and before January 1, 2030, a resident individual of this State may deduct from Delaware taxable income up to fifteen thousand dollars ($15,000) of qualified tips received during the taxable year. (b) "Qualified tips" means cash gratuities. Eligible recipients include: employees whose primary duties involve direct customer service, such as servers and bartenders, restaurant employed delivery staff, barbers and beauticians, nail salon employees, and in other industries …
Sponsors
- Jeff Hilovsky (R, 4) · primary sponsor
- Bryant Richardson (R, 21)
- Eric Buckson (R, 16)
- Timothy Dukes (R, 40)
- Daniel Short (R, 39)
- Bryan Shupe (R, 36)
- Lyndon Yearick (R, 34)
- Gerald Hocker (R, 20)
- Brian Pettyjohn (R, 19)
Latest actions
- : Substituted in House by HS 1 for HB 386
- : HS 1 for HB 386 - Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits
- : Substituted in House by HS 1 for HB 386
- : Not Worked in Committee
- : Introduced and Assigned to Revenue & Finance Committee in House
Common questions
- What is HB386?
- HB386 is a bill in the Delaware Legislature (153rd General Assembly): Tipped Worker Tax Relief Act of 2026/Establish.
- What does HB386 do?
- In its own words: An act to amend title 30 of the delaware code relating to personal income tax deduction or credits applicable to qualified tip income.
- What is the status of HB386?
- In committee as of June 18, 2026. Latest action: Substituted in House by HS 1 for HB 386 (June 18, 2026).
- Who sponsored HB386?
- Jeff Hilovsky (R, 4), with 8 co-sponsors.
- Where is the official record for HB386?
- On the Delaware Legislature website: https://legis.delaware.gov/BillDetail?LegislationId=143182
Source: official Delaware record. Tracked by Delilah, AI for legislation across all 50 states and Congress.