Delaware · 153rd General Assembly (2025-2026) · Bill
HB 386: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 386 is a bill introduced in the Delaware House on June 17, 2026. According to its official title, it concerns: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME. Primary sponsor: Jeff Hilovsky (Republican), Bryant Richardson (Republican), Eric Buckson (Republican). It lists 8 additional sponsors. Most recent recorded action (June 18, 2026): Amendment HA 1 to HS 1 - Introduced and Placed With Bill.
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 establishes the Tipped Worker Tax Relief Act to provide targeted state income tax relief to tipped workers in Delaware. It creates a subtraction from income of up to $15,000 of qualified tips. The program sunsets the end of 2029 unless renewed. This legislation promotes fairness, supports workforce retention in the small business community, and addresses affordability challenges without new taxes or mandates on employers.
Sponsors
Sponsors by party (alphabetical): Democratic 2 · Republican 9
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Jeff Hilovsky | Primary sponsor | Republican | House | 4 |
| Bryant Richardson | Primary sponsor | Republican | Senate | 21 |
| Eric Buckson | Primary sponsor | Republican | Senate | 16 |
| Bill Carson | Co-sponsor | Democratic | House | 28 |
| Tim Dukes | Co-sponsor | Republican | House | 40 |
| Gerald Hocker | Co-sponsor | Republican | Senate | 20 |
| Brian Pettyjohn | Co-sponsor | Republican | Senate | 19 |
| Danny Short | Co-sponsor | Republican | House | 39 |
| Bryan Shupe | Co-sponsor | Republican | House | 36 |
| Madinah Wilson-Anton | Co-sponsor | Democratic | House | 26 |
| 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
- Amendment HA 1 to HS 1 - Introduced and Placed With Bill
- Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits
- Adopted in lieu of the original bill HB 386, and Assigned to Revenue & Finance Committee in House