republic-os/legislation/us/states/de/152/sb-72.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX.	In 2017, the federal Tax Cuts and Jobs Act (TCJA), Public Law No. 115-97, suspended many itemized deductions from individual federal taxes until January 1, 2026, including the itemized deduction for costs to maintain membership in a labor organization. Senate Bill No. 72 created a tax credit for resident individuals equal to the annual cost, not to exceed $500, to the individual to maintain membership in a labor organization. Senate Substitute No. 1 for Senate Bill No. 72 made the annual cost to a resident individual to maintain membership in a labor organization an itemized tax deduction, not to exceed $500. Senate Amendment No. 1 to SS 1 for SB 72 sunset this itemized deduction when the federal tax deduction for costs to maintain membership in a labor organization is restored.	us/states/de	Delaware General Assembly	152	SB 72	Delaware SB 72 (152)	bill		enacted	Brian Pettyjohn Bryan Townsend David P. Sokola Eric Morrison John "Jack" Walsh Kendra Johnson Laura V. Sturgeon Marie Pinkney Nicole Poore Peter C. Schwartzkopf S. Elizabeth Lockman Sarah McBride Sean M. Lynn Sean Matthews Sherry Dorsey Walker Spiros Mantzavinos Valerie Longhurst	1	8	2	2023-05-18	2023-08-31	openstates	ocd-bill/44c78e8a-ee82-4141-bbbc-6ce321e57484	https://legis.delaware.gov/BillDetail?LegislationId=140431	62c9f62582ba2e2d00e4b2743c3831f3d5e09bcfc7db0d4c63aa1c462d49e61a	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware SB 72 (152) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX.

In 2017, the federal Tax Cuts and Jobs Act (TCJA), Public Law No. 115-97, suspended many itemized deductions from individual federal taxes until January 1, 2026, including the itemized deduction for costs to maintain membership in a labor organization. Senate Bill No. 72 created a tax credit for resident individuals equal to the annual cost, not to exceed $500, to the individual to maintain membership in a labor organization. Senate Substitute No. 1 for Senate Bill No. 72 made the annual cost to a resident individual to maintain membership in a labor organization an itemized tax deduction, not to exceed $500. Senate Amendment No. 1 to SS 1 for SB 72 sunset this itemized deduction when the federal tax deduction for costs to maintain membership in a labor organization is restored.

Version chain

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

1. Bill Text (committee substitute) — source

Votes

• SM — 17–3 (pass) · upper
• SM — 26–12 (pass) · lower

Sponsors

• Brian Pettyjohn — primary (person)
• Bryan Townsend — primary (person)
• David P. Sokola — primary (person)
• Eric Morrison — primary (person)
• John "Jack" Walsh — primary (person)
• Kendra Johnson — primary (person)
• Laura V. Sturgeon — primary (person)
• Marie Pinkney — primary (person)
• Nicole Poore — primary (person)
• Peter C. Schwartzkopf — primary (person)
• S. Elizabeth Lockman — primary (person)
• Sarah McBride — primary (person)
• Sean M. Lynn — primary (person)
• Sean Matthews — primary (person)
• Sherry Dorsey Walker — primary (person)
• Spiros Mantzavinos — primary (person)
• Valerie Longhurst — primary (person)

Timeline

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

• 2023-05-18 was introduced and adopted in lieu of SB 72 introduction
• 2023-05-18 Passed By Senate. Votes: 17 YES 3 NO 1 ABSENT passage
• 2023-06-01 Assigned to Revenue & Finance Committee in House introduction, referral-committee
• 2023-06-06 Reported Out of Committee (Revenue & Finance) in House with 1 Favorable, 6 On Its Merits committee-passage, committee-passage-favorable
• 2023-06-07 Assigned to Appropriations Committee in House introduction, referral-committee
• 2023-06-14 Reported Out of Committee (Appropriations) in House with 5 On Its Merits committee-passage
• 2023-06-21 Passed By House. Votes: 26 YES 12 NO 1 NOT VOTING 2 ABSENT passage
• 2023-08-31 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/44c78e8a-ee82-4141-bbbc-6ce321e57484. Confidence: reported (aggregated from official Delaware legislature records).