Delaware · 153rd General Assembly (2025-2026) · Bill
HB 13: 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 13 is a bill introduced in the Delaware House on June 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: Sean Lynn (Democratic), Kyra Hoffner (Democratic). It lists 2 additional sponsors. Most recent recorded action (June 18, 2025): Motion to Release Failed.
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.
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.
Sponsors
Sponsors by party (alphabetical): Democratic 4
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Sean Lynn | Primary sponsor | Democratic | House | 31 |
| Kyra Hoffner | Primary sponsor | Democratic | Senate | 14 |
| Larry Lambert | Co-sponsor | Democratic | House | 7 |
| Eric Morrison | Co-sponsor | Democratic | House | 27 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Motion to Release Failed
- Adopted in lieu of the original bill HB 13, and Assigned to Revenue & Finance Committee in House