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HB 386 Delaware House · 153rd General Assembly (2025-2026)

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

Summary
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.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief and credits to tipped workers, directly advancing tax support for lower-income earners.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax relief and refundable credits to tipped workers, directly supporting worker financial stability and retention.90% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jun 2026
Committee Review
Floor Vote
Governor
Introduced Jun 17, 2026 Last action Jun 18, 2026
Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
3
Key actions
1
Committee
1
Amendments
1
Jun 18, 2026
Introduced
Amendment HA 1 to HS 1 - Introduced and Placed With Bill
lower
Jun 17, 2026
Lower · Passed
Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits
lower
Jun 17, 2026
Introduced
Adopted in lieu of the original bill HB 386, and Assigned to Revenue & Finance Committee in House
lower
11 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Bill Carson
Bill Carson
DDemocratic
DE
28
P
Photo of Brian Pettyjohn
Brian Pettyjohn
RRepublican
DE
19
P
Photo of Bryan Shupe
Bryan Shupe
RRepublican
DE
36
P
Photo of Bryant Richardson
Bryant Richardson
RRepublican
DE
21
P
Photo of Danny Short
Danny Short
RRepublican
DE
39
P
Photo of Frank Cooke
Frank Cooke
DDemocratic
DE
16
P
Photo of Jeff Hilovsky
Jeff Hilovsky
RRepublican
DE
4
P
Photo of Lyndon Yearick
Lyndon Yearick
RRepublican
DE
34
P
Photo of Madinah Wilson-Anton
Madinah Wilson-Anton
DDemocratic
DE
26
P
Photo of Stell Selby
Stell Selby
DDemocratic
DE
20
P
Photo of Tim Dukes
Tim Dukes
RRepublican
DE
40