HB 386

Delaware House bill in Session 153.

Status: introduced. Latest action: April 30, 2026.

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.

Bill ID DE-153-HB-386
Session 153
Status introduced
Committee Revenue & Finance
House introduced 2026-04-30
Business / Commerce Labor / Employment Tax / Budget / Appropriations
Summary

This Act establishes the Tipped Worker Tax Relief Act of 2026 to provide targeted state income tax relief to resident and nonresident tipped workers in Delaware. It creates a deduction of up to $15,000 on qualified tips and converts it to a refundable credit for low-income resident earners. The program sunsets in 2029 unless renewed after review. This legislation promotes fairness, supports workforce retention in small business community, and addresses affordability challenges without new taxes or mandates on employers.

Sponsor
Hilovsky
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-04-30 Introduced Bill introduced
2026-04-30 Status introduced
2026-04-30 Latest Action Introduced and Assigned to Revenue & Finance Committee in House
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