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Bill

Bill

HB 99

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE AND CHAPTER 118 OF VOLUME 83 OF THE LAWS OF DELAWARE RELATING TO PERSONAL INCOME TAXES.

153rd General Assembly (2025-2026) Introduced by Frank Cooke and 2 co-sponsors

HB 99 modifies Delaware personal income tax law, advancing through House committees with amendments pending final appropriations review and passage.

Assigned to Appropriations Committee in House
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Bill Summary · HB 99

Legislative bill overview

HB 99 amends Delaware's personal income tax code (Title 30 of the Delaware Code) and modifies related tax provisions under state law. The bill has progressed through the House Revenue & Finance Committee with a favorable report and is currently under review by the Appropriations Committee, with at least one amendment already introduced.

Why is this important

Personal income tax changes directly affect Delaware residents' take-home pay and state revenue. Depending on the specific amendments, this bill could alter tax brackets, rates, deductions, or credits, impacting both individual finances and the state's budget available for schools, infrastructure, and services.

Potential points of contention

  • Lack of public bill text details: The summary provided doesn't specify whether the bill raises or lowers taxes, expands or restricts deductions, or who would be most affected—making it difficult to assess distributional fairness
  • Amendment process: Amendment HA 1 was introduced alongside committee passage, suggesting the bill's specifics may still be in flux and potentially controversial among legislators
  • Revenue implications: Any income tax change has significant budget consequences that must be weighed against spending priorities and competing fiscal needs

Compiled from official sources — confirm details with the bill’s official record.

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