Delaware General Assembly

Passed 6/11/26

SB 219 w/ SA 1

3/24/26

Buckson

This Amendment does the following: (1) Clarifies that the subtraction modification limits under this Act apply individually to each spouse who is receiving a United States military pension on a joint return. Each spouse may claim a subtraction up to the lesser of their qualifying income or the per-person limit. The total subtraction on a joint return equals the sum of the individual limits and may not exceed that combined amount. (2) Requires that to be eligible for this exemption, an individual who is age 60 or older and legally domiciled in this State before January 1, 2027, must be legally domiciled in this State for at least 3 years and an individual who is age 60 or older and legally domiciled in this State on or after January 1, 2027, must be legally domiciled in this State for at least 5 years.

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