Legislation · General Assembly 151

SS 1 for SB 188

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO EXCLUSION OF MILITARY PENSIONS FROM TAXABLE INCOME.

Synopsis

This Act increases the $2,000 pension exclusion otherwise available for military pensioners under age 60 to $12,500, providing an incentive for military retirees under age 60 to locate in Delaware. This Act is effective for tax years beginning on or after January 1, 2022.

Documents

Fiscal Note SS 1 for SB 188 — Fiscal Note/Fee Impact

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Legislation SS 1 for SB 188 — Session Law

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