Delaware · 153rd General Assembly (2025-2026) · Bill
HB 405: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A TAX EXEMPTION FOR NATIONAL GUARD AND UNIFORMED SERVICES OF THE UNITED STATES RESERVE MEMBERS.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 405 is a bill introduced in the Delaware House on May 5, 2026. According to its official title, it concerns: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A TAX EXEMPTION FOR NATIONAL GUARD AND UNIFORMED SERVICES OF THE UNITED STATES RESERVE MEMBERS. Primary sponsor: Bill Carson (Democratic), Kyra Hoffner (Democratic). It lists 10 additional sponsors. Most recent recorded action (May 21, 2026): Assigned to Appropriations Committee in House.
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 provides an exemption from state income tax for the amount of income or compensation received for federally required annual training, drills and field exercises, or inactive duty training by an individual who is a member of the National Guard or a reserve component of the Uniformed Services of the U.S. The bill’s provision applies to taxable years beginning after December 31, 2026.
Sponsors
Sponsors by party (alphabetical): Democratic 4 · Republican 8
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Bill Carson | Primary sponsor | Democratic | House | 28 |
| Kyra Hoffner | Primary sponsor | Democratic | Senate | 14 |
| Bill Bush | Co-sponsor | Democratic | House | 29 |
| Ron Gray | Co-sponsor | Republican | House | 38 |
| Jeff Hilovsky | Co-sponsor | Republican | House | 4 |
| Gerald Hocker | Co-sponsor | Republican | Senate | 20 |
| Spiros Mantzavinos | Co-sponsor | Democratic | Senate | 7 |
| Brian Pettyjohn | Co-sponsor | Republican | Senate | 19 |
| Bryant Richardson | Co-sponsor | Republican | Senate | 21 |
| Danny Short | Co-sponsor | Republican | House | 39 |
| 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
- Assigned to Appropriations Committee in House
- Reported Out of Committee (Revenue & Finance) in House with 7 On Its Merits
- Amendment HA 1 to HB 405 - Introduced and Placed With Bill
- Introduced and Assigned to Revenue & Finance Committee in House