Delaware legislation · 153rd General Assembly
Delaware SB351: Income Tax Subtraction/Qualified Overtime/Up to $12,500
Status: In committee, June 23, 2026
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX SUBTRACTIONS
What the bill says
An act to amend title 30 of the delaware code relating to personal income tax subtractions.
From the introduced text, June 23, 2026:
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX SUBTRACTIONS 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: (13) For taxable years beginning after December 31, 2026, the amount allowable as a deduction under § 225 of the Internal Revenue Code of 1986 [26 U.S.C. § 225], as in effect on December 31, 2025, for qualified overtime compensation received during the taxable year by a resident of this State. This subtraction remains in effect notwithstanding the expiration or repeal of the federal deduction. SYNOPSIS 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. Author: Senator Richardson
Sponsors
- Bryant Richardson (R, 21) · primary sponsor
- Bryan Shupe (R, 36)
Latest actions
- : Introduced and Assigned to Executive Committee in Senate
Common questions
- What is SB351?
- SB351 is a bill in the Delaware Legislature (153rd General Assembly): Income Tax Subtraction/Qualified Overtime/Up to $12,500.
- What does SB351 do?
- In its own words: An act to amend title 30 of the delaware code relating to personal income tax subtractions.
- What is the status of SB351?
- In committee as of June 23, 2026. Latest action: Introduced and Assigned to Executive Committee in Senate (June 23, 2026).
- Who sponsored SB351?
- Bryant Richardson (R, 21), with 1 co-sponsor.
- Where is the official record for SB351?
- On the Delaware Legislature website: https://legis.delaware.gov/BillDetail?LegislationId=143639
Source: official Delaware record. Tracked by Delilah, AI for legislation across all 50 states and Congress.