DE SB 351
Status unknownAN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX SUBTRACTIONS
Delaware · 2025-2026 Regular Session (153rd General Assembly) · upper
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Quick answers
Did DE SB 351 pass?
The current status of DE SB 351 is not known from the official record. Latest recorded action (2026-06-23): Introduced and Assigned to Executive Committee in Senate
What is DE SB 351 about?
This Act creates a Delaware personal income tax subtraction for qualified overtime compensation that mirrors the federal deduction. Eligible workers can deduct up to $12,500 of qualified overtime pay ($25,000 for married couples filing jointly) from their federal taxable income. The deduction begins to phase out when federal modified adjusted gross income (MAGI) exceeds $150,000 for single filers ($300,000 for joint filers). Only the overtime premium portion (the extra pay above the regular hourly rate) qualifies for the deduction.
Who sponsors DE SB 351?
Bryan W. Shupe, Bryant L. Richardson are the primary sponsors of DE SB 351.
Description
This Act creates a Delaware personal income tax subtraction for qualified overtime compensation that mirrors the federal deduction. Eligible workers can deduct up to $12,500 of qualified overtime pay ($25,000 for married couples filing jointly) from their federal taxable income. The deduction begins to phase out when federal modified adjusted gross income (MAGI) exceeds $150,000 for single filers ($300,000 for joint filers). Only the overtime premium portion (the extra pay above the regular hourly rate) qualifies for the deduction.
- Introduced
- 2026-06-23
- Latest action
- 2026-06-23 — Introduced and Assigned to Executive Committee in Senate
- Bill type
- bill
- Last updated
- —
Sponsors
- Bryan W. Shupeprimary
- Bryant L. Richardsonprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-06-23
Introduced and Assigned to Executive Committee in Senate
introduction,referral-committee
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
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T03:53:51.443619Z
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