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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 official source does not provide details on the exact impact of this amendment or how many states currently exempt retirement benefits from income tax.

Amendment to Remove Retirement Benefits Exemption

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

What This Bill Does

  • Removes 'retirement benefits' from the list of items that do not have to pay state income tax.

Who It Names or Affects

  • People who receive retirement benefits and pay state income tax.
  • State governments that collect income tax.

Terms To Know

retirement benefits
Money or other support given to people after they stop working because of age or disability.
state income tax
A tax that state governments collect from the money earned by individuals and businesses.

Limits and Unknowns

  • The exact impact on individual taxpayers is not detailed in this summary.
  • It's unclear how many states currently exempt retirement benefits from income tax.

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.