DE HB125

Amends Delaware Code Title 22, Section 902 to establish municipal income tax limitations at 1.25 percent for residents and 1.25 percent for nonresidents earning income within a city.

Exempts employees of the Delaware State Police, Division of Alcohol and Tobacco Enforcement, and Division of Probation and Parole from Wilmington's municipal income tax on earnings related to Operation: Pressure Point.

Operation: Pressure Point is a state initiative responding to high homicide rates in Wilmington, costing approximately $750,000 per year in state resources.

Expires upon conclusion of Operation: Pressure Point unless extended by subsequent legislation.