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An Act to Amend Title 30 of the Delaware Code Relating to a Tax Exemption for National Guard and Uniformed Services of the United States Reserve Members.

In committee: it can still change before the session ends.

DE HB 405 · House Bill · 153

Stage
In committee
Started in
House
Sponsors
12
Latest action
May 21, 2026

What it does

This Act provides an exemption from state income tax for the amount of income or compensation received for federally required annual training, drills and field exercises, or inactive duty training by an individual who is a member of the National Guard or a reserve component of the Uniformed Services of the U.S. The bill’s provision applies to taxable years beginning after December 31, 2026.

Read the full text

Where it stands

  1. Introduced (Done)

  2. Committee (Current step)

    In committee · May 21, 2026

  3. Floor (Not started)

  4. Law (Not started)

What moved

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

In the news

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Where it goes next

While a bill can still move, the questions are about people and money in Delaware.

Work with this bill

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A TAX EXEMPTION FOR NATIONAL GUARD AND UNIFORMED SERVICES OF THE UNITED STATES RESERVE MEMBERS. | 52