Delaware General Assembly

Senate Executive 6/23/26

Awaiting consideration in Committee

6/23/26

Richardson

Rep. Shupe

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

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.

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