Fabio
82 lines
4.9 KiB
Markdown
82 lines
4.9 KiB
Markdown
---
|
||
type: "Bill"
|
||
title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX."
|
||
description: "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."
|
||
jurisdiction: "us/states/de"
|
||
legislature: "Delaware General Assembly"
|
||
session: "152"
|
||
identifier: "SB 72"
|
||
citation: "Delaware SB 72 (152)"
|
||
classification: ["bill"]
|
||
subjects: []
|
||
status: "enacted"
|
||
primary_sponsors: ["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"]
|
||
version_count: 1
|
||
action_count: 8
|
||
vote_count: 2
|
||
first_action: "2023-05-18"
|
||
last_action: "2023-08-31"
|
||
source: "openstates"
|
||
source_identifier: "ocd-bill/44c78e8a-ee82-4141-bbbc-6ce321e57484"
|
||
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=140431"
|
||
source_hash: "62c9f62582ba2e2d00e4b2743c3831f3d5e09bcfc7db0d4c63aa1c462d49e61a"
|
||
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 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](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=140431&legislationTypeId=6&docTypeId=2&legislationName=SS2forSB72)
|
||
|
||
## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/44c78e8a-ee82-4141-bbbc-6ce321e57484`. Confidence: reported (aggregated from official Delaware legislature records).
|
||
|