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Delaware 153

HB 386

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.

Source: Open States / PluralUpdated 2026-09-11 03:11:03 UTC.

Official record

Measure details

Jurisdiction
Delaware
Session
153
Chamber
lower
Classification
bill
Subjects
Not supplied
Introduced / first action
2026-06-17 00:00:00

Alternate titles

  • Tipped Worker Tax Relief Act/Establish short title

Source-supplied abstracts

This Act establishes the Tipped Worker Tax Relief Act to provide targeted state income tax relief to tipped workers in Delaware. It creates a subtraction from income of up to $15,000 of qualified tips. The program sunsets the end of 2029 unless renewed. This legislation promotes fairness, supports workforce retention in the small business community, and addresses affordability challenges without new taxes or mandates on employers.

Sponsors

Source-supplied history

Actions

  1. Amendment HA 1 to HS 1 - Introduced and Placed With Bill

    amendment-introduction
  2. Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits

    committee-passage, committee-passage-favorable
  3. Adopted in lieu of the original bill HB 386, and Assigned to Revenue & Finance Committee in House

    introduction, referral-committee

Recorded votes

Roll calls

No recorded vote is supplied for this bill.

When supplied by the API

Related measures

No resolvable related measure is supplied.