AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.
About This Bill
Latest Action · Jun 18, 2026
Amendment HA 1 to HS 1 - Introduced and Placed With Bill
Session
153
Introduced
Jun 17, 2026
Primary Sponsor
Jeff Hilovsky· primary
Summary
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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.