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HB 108

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX MODIFICATIONS SUBTRACTED FROM FEDERAL ADJUSTED GROSS INCOME.

153rd General Assembly (2025-2026) Introduced by Darius Brown and 6 co-sponsors

Delaware bill modifies personal income tax deductions by adjusting items subtracted from federal adjusted gross income, affecting state tax liability and revenue.

Introduced and Assigned to Revenue & Finance Committee in House
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WeVote Research Nonpartisan
Bill Summary · HB 108

Legislative bill overview

HB 108 proposes modifications to Delaware's personal income tax code by adjusting which items can be subtracted from federal adjusted gross income when calculating state taxable income. The bill specifically amends Title 30 of the Delaware Code to refine the deductions available to taxpayers. The full text and specific deduction changes are not publicly detailed in the summary provided.

Why is this important

How states define taxable income directly affects the amount of tax revenue collected and the tax burden on individual residents. Changes to allowable subtractions can shift costs between different taxpayer groups or between state government and residents. Delaware residents' effective tax rates and state revenues depend significantly on these technical but consequential tax code provisions.

Potential points of contention

  • Revenue impact uncertainty – Clarifying which deductions are allowed could increase or decrease state revenue depending on the direction of changes, affecting budget planning
  • Fairness and equity – Different taxpayer groups (by income level, type of deduction, or filing status) may be affected differently by the modifications
  • Alignment with federal code – Changes that diverge from federal tax treatment could create complexity for taxpayers and administrative challenges for the state revenue department

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

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