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DE HB196

Bill

Status

Introduced

6/16/2015

Primary Sponsor

John Kowalko

Click for details

Origin

House of Representatives

148th General Assembly

AI Summary

  • Lowers personal income tax rates by 0.05% across all existing tax brackets for taxable years beginning after December 31, 2015.

  • Creates two new tax brackets: 7.05% for taxable income over $125,000 but not exceeding $250,000, and 7.80% for taxable income exceeding $250,000.

  • Implements a tiered reduction of itemized deductions based on adjusted gross income: 20% reduction for AGI over $125,000-$160,000, increasing to 100% reduction for AGI over $250,000.

  • The tiered itemized deduction reductions apply in increments of 20% across five income ranges ($125,000-$160,000, $160,000-$190,000, $190,000-$220,000, $220,000-$250,000, and over $250,000).

Legislative Description

An Act To Amend Title 30 Of Delaware Code Relating To Personal Income Tax.

Last Action

Reported Out of Committee (REVENUE & FINANCE) in House with 2 Favorable, 6 On Its Merits, 3 Unfavorable

6/17/2015

Committee Referrals

Revenue & Finance6/16/2015

Full Bill Text

No bill text available