| SB 219 | Committee | Buckson | Of the 41 states with a state income tax, 27 states fully exempt military retirement pay from state income taxes and 12 states partially exempt military retirement pay.
In 2022, Delaware increased the pension exclusion for military pensioners under 60 to $12,500, and in 2024, Delaware expanded the definition of a United States military pension to include a pension received for an individual’s service in the commissioned corps of the National Oceanic and Atmospheric Administration and the commissioned corps of the Public Health Service and clarified that the armed forces of the United States includes the Space Force and Coast Guard.
This Act phases in, over 3 years, an increased exemption for military pensions from state income taxation, regardless of age, which is currently $12,500, so that in taxable years beginning on or after January 1, 2029, the exemption will be $25,000 for all military pensioners. | AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO EXCLUSION OF MILITARY PENSIONS FROM TAXABLE INCOME. |
| SB 215 | Committee | Richardson | This Act generally requires a student athlete to compete for athletic teams or in sports associated with the student athlete’s biological sex, as determined at or near birth and based on the student athlete’s birth certificate or other government record if a birth certificate is unobtainable. An exception is permitted to allow female athletes to compete in male sports if a corresponding female sport is not available.
To facilitate this Act, a school district, charter school, or Delaware Interscholastic Athletic Association member school must designate an athletic team or sport sponsored by the school district, charter school, or Delaware Interscholastic Athletic Association member school based on the biological sex of students. | AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO THE FAIRNESS IN GIRLS’ SPORTS ACT. |
| HB 258 | Committee | Bolden | This Act allows any municipality with a population of 50,000 or more to establish by ordinance rules for the location of liquor stores that are more restrictive than state law, and requires the Alcoholic Beverage Control Commissioner to refuse a license for any new establishment that does not comply with those rules. | AN ACT TO AMEND TITLE 4 OF THE DELAWARE CODE RELATING TO LICENSES FOR SALE OF ALCOHOLIC BEVERAGES. |
| HS 1 for HB 200 | Committee | Chukwuocha | This Act is a substitute for HB 200 and differs from HB 200 by requiring health insurance coverage only for pre-exposure prophylaxis (“PrEP”) medication and post-exposure prophylaxis (“PEP”) medication. This Act also makes technical corrections including updating section numbers and updating the applicability date so insurance companies can file rates that include the cost of the coverage required under this Act.
This Act requires individual health insurance plans, group and blanket health insurance plans, the state employee health plan, and state Medicaid insurance to cover medically necessary PrEP medication for the prevention of human immunodeficiency virus (“HIV”) infection before possible HIV exposure and medically necessary PEP medication for the prevention of HIV infection after possible HIV exposure.
The coverage must include must be provided without any of the following:
1. Cost-sharing requirements, including deductibles, coinsurance, copayments, and out-of-pocket expenses.
2. Prior authorization or step therapy requirements.
3. Unreasonable delay in coverage determination.
This Act applies to all policies, contracts, or certificates that are renewed, modified, altered, amended, or reissued after December 31, 2027. | AN ACT TO AMEND TITLE 18, TITLE 29, AND TITLE 31 OF THE DELAWARE CODE RELATING TO INSURANCE COVERAGE FOR TREATMENT TO PREVENT HIV INFECTION. |
| HB 262 | Committee | Heffernan | This Act clarifies that paid leave for the adoption of a child may begin at one of the following times: (1) when the child is placed for adoption with the employee; (2) when the employee initiates a petition for adoption; or (3) when the adoption process is completed. | AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO PAID LEAVE. |
| HA 1 to HB 174 | PWB | Morrison | This Amendment removes provisions from House Bill No. 174 pertaining to funding the Suicide Assistance Fund through telephone surcharges. This Amendment requires the Suicide Assistance Fund to be be funded through general appropriations.
This Amendment also removes the 3/5 vote requirement contained in House Bill No. 174 because this Amendment removes the surcharge that necessitated the 3/5 vote requirement.
This Amendment also makes a technical correction to a typographical error. | |
| HB 265 | Committee | Ross Levin | This Act provides limited immunity from prosecution for persons who seek to report a sexual offense. Under this Act a person who is a victim or witness or otherwise seeks law enforcement assistance in relation to a sexual offense may not be charged, arrested, or prosecuted, or issued a civil citation for low-level crimes relating to drug or alcohol use or possession. This Act also provides that a person’s probation or pretrial release status may not be revoked or changed based on an incident for which the person would receive the limited immunity from prosecution provided under this statute. | AN ACT TO AMEND TITLE 11 OF THE DELAWARE CODE RELATING TO SEXUAL OFFENSE REPORTING AND IMMUNITY FOR CERTAIN CRIMES. |
| HS 1 for HB 2 | Committee | Carson | Like House Bill No. 2, House Substitute No. 1 for HB 2 makes technical corrections to § 5546 of Title 29 and increases from $7,000 to $8,000, both of the following:
• The amount of the burial benefit under the State Employees’ Pension Plan.
• The amount paid for funeral expenses for a member of a volunteer fire company, volunteer fire company ladies auxiliary, or a volunteer ambulance and rescue company.
HS 1 for HB 2 differs from HB 2 because it changes the effective date to October 1, 2026, and because the enactment of Senate Bill No. 28 (85 Del. Laws, c. 215) on September 9, 2025, included all of the following:
• The technical revisions to § 6750 of Title 18 that were also included in Section 2 of HB 2.
• The transfer of § 6750 of Title 18 to § 6701A of Title 18, which was also included in House Amendment No. 1 to HB 2.
• The enactment of § 6701A of Title 18, which was also included in HA 1 to HB 2. | AN ACT TO AMEND TITLE 18 AND TITLE 29 OF THE DELAWARE CODE RELATING TO DEATH BENEFITS. |
