Delaware General Assembly

Lieu/Substituted 5/18/23

Adopted in Lieu of original; takes status of original

SB 72

5/10/23

Poore

Sen. Walsh
Reps. Longhurst, K. Williams

Sen. Gay, Lockman, Mantzavinos, S. McBride, Sturgeon, Townsend
Reps. Lynn, Morrison

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

This Act is a substitute for Senate Bill No. 72. Senate Bill No. 72 would have provided Delaware residents who are active members of a labor organization to claim a tax credit equal to the annual cost of maintaining their membership in the labor organization, not to exceed $500. This Act differs from Senate Bill No. 72 by providing that members of a labor organization may claim a tax deduction for their expenses, rather than a tax credit.

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Takes effect upon being signed into law

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