Delaware General Assembly

Senate Elections & Government Affairs 5/5/26

Awaiting consideration in Committee

5/5/26

Richardson

Rep. Shupe

Sen. Buckson, Hocker, Lawson, Pettyjohn
Rep. Hilovsky

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

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.

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