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SB 299 Delaware Senate · 153rd General Assembly (2025-2026)

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

Summary
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.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill creates a tax credit for overtime income, providing financial relief to workers and reducing their tax burden.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides a tax credit for overtime income, effectively increasing net compensation for workers exceeding 40 hours/week.85% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
May 2026
Committee Review
Floor Vote
Governor
Introduced May 5, 2026 Last action May 5, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
1
Key actions
0
Committee
0
May 5, 2026
Introduced
Introduced and Assigned to Elections & Government Affairs Committee in Senate
upper
7 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Brian Pettyjohn
Brian Pettyjohn
RRepublican
DE
19
P
Photo of Bryan Shupe
Bryan Shupe
RRepublican
DE
36
P
Photo of Bryant Richardson
Bryant Richardson
RRepublican
DE
21
P
Photo of Dave Lawson
Dave Lawson
RRepublican
DE
15
P
Photo of Frank Cooke
Frank Cooke
DDemocratic
DE
16
P
Photo of Laura Sturgeon
Laura Sturgeon
DDemocratic
DE
4
P
Photo of Stell Selby
Stell Selby
DDemocratic
DE
20