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SB 351 Delaware Senate · 153rd General Assembly (2025-2026)

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

Summary
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.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill creates a tax subtraction for overtime pay, providing tax relief to eligible workers and aligning state policy with federal deductions.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill creates a tax deduction for overtime pay, effectively increasing net wages for eligible workers and supporting labor compensation.85% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jun 2026
Committee Review
Floor Vote
Governor
Introduced Jun 23, 2026 Last action Jun 23, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
1
Key actions
0
Committee
0
Jun 23, 2026
Introduced
Introduced and Assigned to Executive Committee in Senate
upper
2 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Bryan Shupe
Bryan Shupe
RRepublican
DE
36
P
Photo of Bryant Richardson
Bryant Richardson
RRepublican
DE
21