Delaware · 153rd General Assembly (2025-2026) · Bill
SB 351: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX SUBTRACTIONS
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 351 is a bill introduced in the Delaware Senate on June 23, 2026. According to its official title, it concerns: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX SUBTRACTIONS. Primary sponsor: Bryant Richardson (Republican), Bryan Shupe (Republican). Most recent recorded action (June 23, 2026): Introduced and Assigned to Executive 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 Delaware personal income tax subtraction for qualified overtime compensation that mirrors the federal deduction. Eligible workers can deduct up to $12,500 of qualified overtime pay ($25,000 for married couples filing jointly) from their federal taxable income. The deduction begins to phase out when federal modified adjusted gross income (MAGI) exceeds $150,000 for single filers ($300,000 for joint filers). Only the overtime premium portion (the extra pay above the regular hourly rate) qualifies for the deduction.
Sponsors
Sponsors by party (alphabetical): Republican 2
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Bryant Richardson | Primary sponsor | Republican | Senate | 21 |
| Bryan Shupe | Primary sponsor | Republican | House | 36 |
“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 Executive Committee in Senate