AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A TAX EXEMPTION FOR NATIONAL GUARD AND UNIFORMED SERVICES OF THE UNITED STATES RESERVE MEMBERS.

Summary

The bill removes from Delaware taxable income any compensation or retirement benefits that National Guard and reserve service members earn for federally required training, drills, field exercises, or inactive duty. It applies only to tax years beginning after December 31, 2026, meaning the exemption starts with the 2027 tax year. This reduces the state tax burden for those service members.

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