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.
Rep. Tim Dukes
Sponsored bills
This Concurrent Resolution recognizes the young men participating in the 2026 session of Delaware’s Boys State and commends its sponsor, the American Legion Department of Delaware.
Maddy summaryThis Senate Concurrent Resolution, titled "Celebrating the Spirit of America 250," is a ceremonial measure designed to honor a specific anniversary or theme. It does not create new laws, change existing policies, or allocate any funding. The bill's primary effect is to formally recognize the "Spirit of America 250" within the legislative body.
This Act updates the Code to reflect the current needs and court operations of the Justice of the Peace Court. This Act increases the number of the justices of the peace in Kent County, which will be the only State County where 24-hour hearings will take place, and reduces the number of justices in other counties. This Act also reduces the number of courts in New Castle County, excluding Wilmington, from 5 to 3 and in Sussex County from 5 to 4.
Maddy summaryThis bill designates June 12, 2026, as "Delaware Lions Clubs Day" to formally recognize the contributions of the Lions Clubs International to local and global communities. It directly affects the Lions Clubs organization by establishing an official state observance date for their activities. The measure is a ceremonial resolution that does not change laws or require funding, serving instead to honor the group's service through a symbolic state declaration.
Maddy summaryHB 290 designates June 11 as "Puerto Rico Day" in Delaware for annual commemoration. This ceremonial bill, introduced in January 2026, formally recognizes Puerto Rico's cultural significance through a designated observance. It does not create new laws or regulations but establishes an annual state-level recognition event. The bill directly affects Delaware's state calendar and commemorative practices, with no direct impact on individuals or policies.
Maddy summaryThis bill designates June 2026 as "Sacred Heart of Jesus Month" within the State of Delaware. It directly affects state officials and the public by formally recognizing this specific month for religious observance. The key mechanism is a legislative resolution that names the month, without altering laws or government operations. This action serves as a commemorative gesture rather than implementing new policy requirements.
This Act is a substitute for House Bill No. 370. This Act differs from HB 370 in that it adds a provision for the selection of the DEFAC Co-Chair, authorizes designees for the ex officio members, clarifies a provision relating to DEFAC meetings proceedings, and makes several technical corrections. This Act also differs from HB 370 by making the effective date July 1, 2026, or upon enactment, whichever is later. Like HB 370, this Act codifies the Delaware Economic & Financial Advisory Council (“DEFAC”) which was initially created by Executive Order No. 5 in March 3, 1977, and has continued through several executive orders issued since 1977. This Act is known and may be cited as the “DuPont-Cook Financial Responsibility Act.” The purpose of this Act is to preserve DEFAC’s structure under executive order while strengthening continuity, transparency, and clarity. DEFAC consists of at least 25, but no more than 34, members. The Speaker of the House of Representatives and the Senate Pro Tempore each appoint 2 members, 1 from each caucus. The Governor appoints the remaining members, from the public and private sectors, and must appoint at least 12 members. The following serve by virtue of their positions: the Controller General, Director of the Office of Management and Budget, Secretary of Finance, Secretary of State, Secretary of Transportation, Secretary of the Department of Health and Social Services, Joint Finance Committee Co-Chairs, and State Treasurer. The duties of DEFAC are as follows: (1) Meet in March, May, June, October, and December of each year, and on other occasions that the Governor or DEFAC Chair deem necessary. (2) Serve in a general advisory capacity to the Governor and Department of Finance. (3) Advise the Governor, Secretary of Finance, and Legislative Council on: (a) The overall financial condition of the State of Delaware. (b) Current and projected economic conditions and trends, particularly as they affect the expenditures and revenues of the State, its citizens, and its major industries. (c) The tax policy of the State and the impact of federal tax policies. (4) Submit to the Governor, Secretary of Finance, Controller General, and General Assembly, by the dates required under § 6534(a) of Title 29, the General Fund and Transportation Trust Fund revenue and expenditures. (5) Submit to the Governor, Secretary of Finance, Controller General, and General Assembly, not later than December 31 of each year, estimates on the General Fund and Transportation Trust Fund revenue and expenditures. (6) Perform other duties and responsibilities imposed upon it in the Delaware Code. (7) Prepare an annual report summarizing DEFAC’s activities throughout the year, including forecast accuracy and key fiscal risks identified, no later than December 31, for distribution to the Governor and General Assembly. This Act also establishes the DEFAC Healthcare Spending Benchmark Subcommittee. Under this Act, state agencies must provide DEFAC financial and staffing support.
Maddy summaryThis legislative measure designates May 2026 as Cystic Fibrosis Awareness Month within the State of Delaware. The bill directly impacts state officials and the public by establishing an official timeframe for recognizing the disease. Its primary function is to raise visibility for cystic fibrosis through a formal proclamation rather than implementing new laws or funding. The resolution was passed by both the Senate and the House without requiring a formal vote in either chamber.
Maddy summaryThis bill formally designates September 2026 as "Prostate Cancer Awareness Month" within the State of Delaware. It directly affects state agencies and officials by establishing an official date for public awareness campaigns and educational events related to prostate cancer. The key provision is a symbolic recognition that encourages the state to highlight the importance of early detection and support for those affected by the disease. As a commemorative resolution, it does not create new laws or change funding but serves to unify state efforts around this health cause for the specified month.