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HA1TOHB405 • 2025

House Amendment No.

House Amendment No.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Carson
Last action
2026-05-06
Official status
Introduced and Placed With Bill
Effective date
Not listed

Plain English Breakdown

The effective date is missing from the official metadata and text excerpts.

Amendment Removing Retirement Benefits Tax Exemption

This amendment changes a bill so that retirement benefits are no longer exempt from state income tax.

What This Bill Does

  • Removes the words 'and retirement benefits' from House Bill No. 405 on line 5.

Limits and Unknowns

  • The official text does not state when this change will take effect.
  • The source material does not list which specific retirement benefits are included in the removal.

Bill History

  1. 2026-05-06 Delaware General Assembly

    Introduced and Placed With Bill

Official Summary Text

House Amendment No. 1 to House Bill No. 405 removes "retirement benefits" from the exemption from state income tax.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Carson

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 1

TO

HOUSE BILL NO. 405

AMEND House Bill No. 405 on line 5 by deleting “

and retirement benefits

” as it appears therein.

SYNOPSIS

House Amendment No. 1 to House Bill No. 405 removes "retirement benefits" from the exemption from state income tax.