Delaware General Assembly

Lieu/Substituted 6/17/26

If original bill has not been considered in committee, the substitute takes place of original bill. If original bill has been considered in committee, the substitute will be assigned to committee for consideration.

HS 1 for HB 386 -HA 1

4/30/26

Hilovsky

Sen. Richardson, Buckson

Reps. Dukes, D. Short, Shupe, Yearick
Sen. Hocker, Pettyjohn

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

This Act establishes the Tipped Worker Tax Relief Act of 2026 to provide targeted state income tax relief to resident and nonresident tipped workers in Delaware. It creates a deduction of up to $15,000 on qualified tips and converts it to a refundable credit for low-income resident earners. The program sunsets in 2029 unless renewed after review. This legislation promotes fairness, supports workforce retention in small business community, and addresses affordability challenges without new taxes or mandates on employers.

N/A

N/A

N/A

N/A

View HTML View PDF