Delaware · 153rd General Assembly (2025-2026) · Bill
HB 126: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 126 is a bill introduced in the Delaware House on April 17, 2025. According to its official title, it concerns: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX. Primary sponsor: Bryan Shupe (Republican), Eric Buckson (Republican). It lists 4 additional sponsors. Most recent recorded action (May 22, 2025): Not Worked in Committee.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
This Act exempts from State income tax any income received by a full-time hourly wage-paid employee for overtime work performed in excess of 40 hours in a week. This exemption applies for taxable years beginning on January 1, 2026, and ending before January 1, 2028. This Act also requires each employer to provide information to the Division of Revenue about the total amount of overtime provided to full-time hourly wage-paid employees and the number of employees to whom overtime was paid in taxable years beginning January 1, 2025.
Sponsors
Sponsors by party (alphabetical): Republican 6
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Bryan Shupe | Primary sponsor | Republican | House | 36 |
| Eric Buckson | Primary sponsor | Republican | Senate | 16 |
| Gerald Hocker | Co-sponsor | Republican | Senate | 20 |
| Shannon Morris | Co-sponsor | Republican | House | 30 |
| Dave Wilson | Co-sponsor | Republican | Senate | 18 |
| Lyndon Yearick | Co-sponsor | Republican | House | 34 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Not Worked in Committee
- Introduced and Assigned to Revenue & Finance Committee in House