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HB 126 Delaware House · 153rd General Assembly (2025-2026)

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

Summary
This Act exempts from State income tax any income received by a full-time hourly wage-paid employee for overtime work performed in excess of 40 hours in a week. This exemption applies for taxable years beginning on January 1, 2026, and ending before January 1, 2028. This Act also requires each employer to provide information to the Division of Revenue about the total amount of overtime provided to full-time hourly wage-paid employees and the number of employees to whom overtime was paid in taxable years beginning January 1, 2025.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExempts overtime income from state tax for hourly workers, providing tax relief to lower-income earners per bill's explicit tax change.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts overtime pay from state income tax, increasing take-home pay for hourly workers without employer cost increase.95% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Apr 2025
Committee Review
Floor Vote
Governor
Introduced Apr 17, 2025 Last action May 22, 2025
Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
2
Key actions
1
Committee
1
May 22, 2025
Lower · Passed
Not Worked in Committee
lower
Apr 17, 2025
Introduced
Introduced and Assigned to Revenue & Finance Committee in House
lower
6 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Bryan Shupe
Bryan Shupe
RRepublican
DE
36
P
Photo of Dave Wilson
Dave Wilson
RRepublican
DE
18
P
Photo of Frank Cooke
Frank Cooke
DDemocratic
DE
16
P
Photo of Lyndon Yearick
Lyndon Yearick
RRepublican
DE
34
P
Photo of Shannon Morris
Shannon Morris
RRepublican
DE
30
P
Photo of Stell Selby
Stell Selby
DDemocratic
DE
20