From the 151st General Assembly, this Act creates a $500 tax credit applicable to individual personal income taxes for certain lower-income, working-poor, individuals. In the case of spouses filing a joint return, the tax credit is $1,000. If spouses file their Delaware taxes separately, each spouse with the required income will be entitled to a $500 tax credit. Additionally, for certain qualifying lower-income, working poor, individuals the current personal tax credit allowed under § 1110 of Title 30 of the Delaware Code of $110 is being increased to $500. This personal credit is refundable. For the complete bill, please click here: https://legis.delaware.gov/BillDetail?legislationId=68623.
House Bill 158
Legislative Highlights
House Bill 107
From the 153rd General Assembly, the Act amends Title 18 to expand line-of-duty death benefits to include former public servants—such as retirees—whose death results from retaliatory actions linked to their prior official duties. This measure ensures continued protection for individuals […]
House Substitute 1 for House Bill 181
From the 153rd General Assembly, this Act amends Title 19 by updating Delaware’s Family and Medical Leave Insurance Program by revising penalty timelines. While HB 181 initially delayed all penalties until 2029, HS 1 shortens that window: violations of §§ […]
House Bill 108
From the 153rd General Assembly, this Act amends Title 30 to propose increasing the personal income tax pension exclusion from $12,500 to $25,000. This adjustment applies to eligible retirement income for individuals aged 60 and older, and to military pensions […]
House Bill 92
From the 153rd General Assembly, this Act amends Title 7 by repealing Delaware’s Advanced Clean Car Program and reinstates the Low Emission Vehicle Program. This change eliminates the electric vehicle sales mandate and restores prior regulatory standards under Title 7, […]