HB 405

Delaware House bill in Session 153.

Status: introduced. Latest action: May 21, 2026.

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A TAX EXEMPTION FOR NATIONAL GUARD AND UNIFORMED SERVICES OF THE UNITED STATES RESERVE MEMBERS.

Bill ID DE-153-HB-405
Session 153
Status introduced
Committee Revenue & Finance
House introduced 2026-05-21
Tax / Budget / Appropriations
Summary

This Act provides an exemption from state income tax for the amount of income or compensation received for federally required annual training, drills and field exercises, or inactive duty training by an individual who is a member of the National Guard or a reserve component of the Uniformed Services of the U.S. The bill’s provision applies to taxable years beginning after December 31, 2026.

Sponsor
Carson
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-05-05 Introduced Bill introduced
2026-05-21 Status introduced
2026-05-21 Latest Action Assigned to Appropriations Committee in House
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