---
type: "Bill"
title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO EXCLUSION OF MILITARY PENSIONS FROM TAXABLE INCOME."
description: "This Act increases the $2,000 pension exclusion otherwise available for military pensioners under age 60 to $12,500, providing an incentive for military retirees under age 60 to locate in Delaware."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "151"
identifier: "SB 188"
citation: "Delaware SB 188 (151)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bruce C. Ennis", "Colin Bonini", "Darius J. Brown", "Michael Ramone", "Nnamdi O. Chukwuocha", "Sherry Dorsey Walker", "Spiros Mantzavinos"]
version_count: 1
action_count: 12
vote_count: 2
first_action: "2022-01-27"
last_action: "2022-07-20"
source: "openstates"
source_identifier: "ocd-bill/36429dd1-26f0-4e04-b1b9-66f259ebced6"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=79131"
source_hash: "2955c92386452c3fa3aa9f828ccac2cb2d07b4411fe4f717963ff13b5bbdd98a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-de"]
---

# Delaware SB 188 (151) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO EXCLUSION OF MILITARY PENSIONS FROM TAXABLE INCOME.

This Act increases the $2,000 pension exclusion otherwise available for military pensioners under age 60 to $12,500, providing an incentive for military retirees under age 60 to locate in Delaware.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=79131&legislationTypeId=6&docTypeId=2&legislationName=SS1forSB188)

## Votes

- SM — **21–0** (pass) · upper
- SM — **41–0** (pass) · lower

## Sponsors

- Bruce C. Ennis — primary (person)
- Colin Bonini — primary (person)
- Darius J. Brown — primary (person)
- Michael Ramone — primary (person)
- Nnamdi O. Chukwuocha — primary (person)
- Sherry Dorsey Walker — primary (person)
- Spiros Mantzavinos — primary (person)
- Brian Pettyjohn — cosponsor (person)
- Bryan Townsend — cosponsor (person)
- Bryant L. Richardson — cosponsor (person)
- Daniel B. Short — cosponsor (person)
- Dave G. Lawson — cosponsor (person)
- David L. Wilson — cosponsor (person)
- David P. Sokola — cosponsor (person)
- Ernesto B. Lopez — cosponsor (person)
- Gerald W. Hocker — cosponsor (person)
- John "Jack" Walsh — cosponsor (person)
- John L. Mitchell — cosponsor (person)
- Kevin S Hensley — cosponsor (person)
- Kyle Evans Gay — cosponsor (person)
- Laura V. Sturgeon — cosponsor (person)
- Lyndon D. Yearick — cosponsor (person)
- Marie Pinkney — cosponsor (person)
- Michael F. Smith — cosponsor (person)
- Nicole Poore — cosponsor (person)
- Ruth Briggs King — cosponsor (person)
- S. Elizabeth Lockman — cosponsor (person)
- Sarah McBride — cosponsor (person)
- Stephanie T. Bolden — cosponsor (person)
- Stephanie L. Hansen — cosponsor (person)
- Stephen Smyk — cosponsor (person)
- Trey Paradee — cosponsor (person)
- William Bush — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-01-27** Adopted in lieu of the original bill SB 188, and Assigned to Banking, Business & Insurance Committee in Senate `introduction, referral-committee`
- **2022-03-09** Reported Out of Committee (Banking, Business & Insurance) in Senate with 3 Favorable, 3 On Its Merits `committee-passage, committee-passage-favorable`
- **2022-03-09** Assigned to Finance Committee in Senate `introduction, referral-committee`
- **2022-03-10** Reported Out of Committee (Finance) in Senate with 4 Favorable `committee-passage, committee-passage-favorable`
- **2022-03-15** Passed By Senate. Votes: 21 YES `passage`
- **2022-03-16** Assigned to Revenue & Finance Committee in House `introduction, referral-committee`
- **2022-05-11** Re-Assigned to Veterans Affairs Committee in House `introduction, referral-committee`
- **2022-05-17** Reported Out of Committee (Veterans Affairs) in House with 9 Favorable, 5 On Its Merits `committee-passage, committee-passage-favorable`
- **2022-06-14** Assigned to Appropriations Committee in House `introduction, referral-committee`
- **2022-06-15** Reported Out of Committee (Appropriations) in House with 5 On Its Merits `committee-passage`
- **2022-06-21** Passed By House. Votes: 41 YES `passage`
- **2022-07-20** Signed by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/36429dd1-26f0-4e04-b1b9-66f259ebced6`. Confidence: reported (aggregated from official Delaware legislature records).