Delaware Senate Bill 72

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 18-0)
Status: Passed on August 31 2023 - 100% progression
Action: 2023-08-31 - Signed by Governor
Text: Latest bill text (Draft #3) [HTML]

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.

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

Sen. Nicole Poore [D]	Rep. Valerie Longhurst [D]	Rep. Sherry Dorsey Walker [D]	Rep. Kimberly Williams [D]
Sen. Kyle Gay [D]	Sen. Stephanie Hansen [D]	Sen. Kyra Hoffner [D]	Sen. Elizabeth Lockman [D]
Sen. Spiros Mantzavinos [D]	Sen. Sarah McBride [D]	Sen. Marie Pinkney [D]	Sen. David Sokola [D]
Sen. Laura Sturgeon [D]	Sen. Bryan Townsend [D]	Sen. Jack Walsh [D]	Rep. Krista Griffith [D]
Rep. Sean Lynn [D]	Rep. Eric Morrison [D]

2023-06-21 - House - House Third Reading (Y: 26 N: 12 NV: 1 Abs: 2) [PASS]
2023-05-18 - Senate - Senate Third Reading (Y: 17 N: 3 NV: 0 Abs: 1) [PASS]

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

Type	Source
Summary	https://legis.delaware.gov/BillDetail?LegislationId=140431
Text	https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=130138&legislationTypeId=1&docTypeId=2&legislationName=SB72
Text	https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=130344&legislationTypeId=6&docTypeId=2&legislationName=SS1forSB72
Text	https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=140431&legislationTypeId=6&docTypeId=2&legislationName=SS2forSB72
Roll Call	https://legis.delaware.gov/json/RollCall/GetRollCallVoteByRollCallId#54473
Roll Call	https://legis.delaware.gov/json/RollCall/GetRollCallVoteByRollCallId#54769