Bill Commons

DE HB 13

died on adjournment

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

Delaware · 2025-2026 Regular Session (153rd General Assembly) · lower

Description

Like under House Bill No. 13 (HB 13) and House Substitute No. 1 for HB 13 (HS 1 for HB 13), this Act adjusts the existing personal income tax brackets and applicable tax rates. Under this Act, for taxable years beginning after December 31, 2025, taxable income between $60,000 and $150,000 will continue to be taxed at a rate of 6.6%, but taxable income above $150,000 will be taxed at higher rates. The result of the changes under this Act will be that those with a taxable income of $188,500 or less will see no increase in personal income taxes, with 94% of Delaware taxpayers receiving an overall tax decrease. Like HS 1 for HB 13, House Substitute No. 2 for HB 13 differs from HB 13 as follows: • Creates additional tax brackets for taxable income not in excess of $60,000. • Decreases the tax rate for all tax brackets for taxable income not in excess of $60,000. • Creates 3 additional tax brackets for taxable income above $60,000 instead of 2. • Names this Act the “The John Kowalko, Jr., Fairness in Taxation Act”. In addition, House Substitute No. 2 for HB 13 differs from HS 1 for HB 13 as follows: • Further decreases the tax rate for all tax brackets for taxable income not in excess of $60,000. • Revises the tax brackets so that tax rates increase for taxable income above $150,000 instead of $125,000. • Adjusts the personal income tax filing threshold to align with the revised tax brackets. • Makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

Introduced
2025-06-17
Status date
—
Latest action
2025-06-18 — Motion to Release Failed
Bill type
bill
Last updated
—

Sponsors

  • Spiros Mantzavinosprimary
  • Eric Morrisonprimary
  • Claire Snyder-Hallprimary
  • Sean M. Lynnprimary

Committees

Not provided by source.

Action timeline

  1. 2025-06-17

    Adopted in lieu of the original bill HB 13, and Assigned to Revenue & Finance Committee in House

    introduction,referral-committee

  2. 2025-06-18

    Motion to Release Failed

Versions

Not provided by source.

Documents

Not provided by source.

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

https://legis.delaware.gov/BillDetail?LegislationId=142529

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T03:53:51.443619Z

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