Delaware · 153rd General Assembly (2025-2026) · Bill
SB 299: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX CREDITS APPLICABLE TO OVERTIME INCOME.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 299 is a bill introduced in the Delaware Senate on May 5, 2026. According to its official title, it concerns: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX CREDITS APPLICABLE TO OVERTIME INCOME. Primary sponsor: Bryant Richardson (Republican), Bryan Shupe (Republican). It lists 5 additional sponsors. Most recent recorded action (May 5, 2026): Introduced and Assigned to Elections & Government Affairs Committee in Senate.
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 creates a new tax credit in the amount of $15,000 for Delaware residents, applicable to overtime paid under the Federal Fair Labor Standards Act for compensation paid to workers that work over 40 hours in a week. The credit phases out for resident individuals earning $125,000 and joint filers earning $250,000, and is fully phased out for individuals earning $150,000 and joint filers earning $300,000.
Sponsors
Sponsors by party (alphabetical): Republican 7
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Bryant Richardson | Primary sponsor | Republican | Senate | 21 |
| Bryan Shupe | Primary sponsor | Republican | House | 36 |
| Eric Buckson | Co-sponsor | Republican | Senate | 16 |
| Jeff Hilovsky | Co-sponsor | Republican | House | 4 |
| Gerald Hocker | Co-sponsor | Republican | Senate | 20 |
| Dave Lawson | Co-sponsor | Republican | Senate | 15 |
| Brian Pettyjohn | Co-sponsor | Republican | Senate | 19 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Introduced and Assigned to Elections & Government Affairs Committee in Senate