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Delaware 153

SB 299

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX CREDITS APPLICABLE TO OVERTIME INCOME.

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

Official record

Measure details

Jurisdiction
Delaware
Session
153
Chamber
upper
Classification
bill
Subjects
Not supplied
Introduced / first action
2026-05-05 00:00:00

Alternate titles

  • Tax Credit/Overtime/$15,000 short title

Source-supplied abstracts

This Act creates a new tax credit in the amount of $15,000 for Delaware residents, applicable to overtime paid under the Federal Fair Labor Standards Act for compensation paid to workers that work over 40 hours in a week. The credit phases out for resident individuals earning $125,000 and joint filers earning $250,000, and is fully phased out for individuals earning $150,000 and joint filers earning $300,000.

Sponsors

Source-supplied history

Actions

  1. Introduced and Assigned to Elections & Government Affairs Committee in Senate

    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.