KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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HS1FORHB386 • 2025

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.

Labor Small Business Taxes
Passed Legislature

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

Sponsor
Last action
2026-06-18
Official status
Amendment HA 1 to HS 1 - Introduced and Placed With Bill
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.

What This Bill Does

  • AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.
  • This Act establishes the Tipped Worker Tax Relief Act to provide targeted state income tax relief to tipped workers in Delaware.
  • It creates a subtraction from income of up to $15,000 of qualified tips.
  • The program sunsets the end of 2029 unless renewed.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-06-18 Delaware General Assembly

    Amendment HA 1 to HS 1 - Introduced and Placed With Bill

  2. 2026-06-17 Delaware General Assembly

    Adopted in lieu of the original bill HB 386, and Assigned to Revenue & Finance Committee in House

  3. 2026-06-17 Delaware General Assembly

    Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits

Official Summary Text

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.
This Act establishes the Tipped Worker Tax Relief Act to provide targeted state income tax relief to tipped workers in Delaware. It creates a subtraction from income of up to $15,000 of qualified tips. The program sunsets the end of 2029 unless renewed. This legislation promotes fairness, supports workforce retention in the small business community, and addresses affordability challenges without new taxes or mandates on employers.