Senate Substitute 1 for Senate Bill 188
151st General Assembly (2021 - 2022)
The General Assembly has ended, the current status is the final status.
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO EXCLUSION OF MILITARY PENSIONS FROM TAXABLE INCOME.
This Act increases the $2,000 pension exclusion otherwise available for military pensioners under age 60 to $12,500, providing an incentive for military retirees under age 60 to locate in Delaware. This Act is effective for tax years beginning on or after January 1, 2022.
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