Delaware 153rd General Assembly (2025-2026) Status: In Committee Bipartisan · 6 R · 5 D cosponsors

HB 405 — 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.

Last action — Assigned to Appropriations Committee in House

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced May 05, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Advancing 42% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 12 sponsors

    12 primary, 0 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (6 R · 5 D) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

This bill exempts certain military training income from state income tax.

The bill provides a state income tax exemption for income earned by National Guard and reserve members during federally mandated training. This exemption applies to taxable years starting after December 31, 2026.

What this means for you
  • Workers: If you are a member of the National Guard or a reserve component, this bill may reduce your state income tax liability.

Summary

This Act provides an exemption from state income tax for the amount of income or compensation received for federally required annual training, drills and field exercises, or inactive duty training by an individual who is a member of the National Guard or a reserve component of the Uniformed Services of the U.S. The bill’s provision applies to taxable years beginning after December 31, 2026.

Bill Text

Action History

  1. Assigned to Appropriations Committee in House

  2. Reported Out of Committee (Revenue & Finance) in House with 7 On Its Merits

  3. Amendment HA 1 to HB 405 - Introduced and Placed With Bill

  4. Introduced and Assigned to Revenue & Finance Committee in House

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

12 sponsors · 0 co-sponsors · 50 not signed on

Sponsors (12)

Co-sponsors (0)

None.

Not signed on (50)

50 members have not signed on to this bill.

Show all 50 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation veterans
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 405 do?
This Act provides an exemption from state income tax for the amount of income or compensation received for federally required annual training, drills and field exercises, or inactive duty training by an individual who is a member of the National Guard or a reserve component of the Uniformed Services of the U.S. The bill’s provision applies to taxable years beginning after December 31, 2026.
Who sponsors HB 405?
HB 405 is sponsored by Stell Parker Selby, David L. Wilson (Republican), Bryant L. Richardson (Republican), Brian Pettyjohn (Republican), Spiros Mantzavinos (Democratic), Laura V. Sturgeon (Democratic), Lyndon D. Yearick (Republican), Daniel B. Short (Republican), Ronald E. Gray (Republican), William Bush (Democratic), Claire Snyder-Hall (Democratic), and William J. Carson (Democratic).
What is the current status of HB 405?
This bill is in committee in the House. Introduced May 05, 2026. It must pass committee before a floor vote.
Where can I track HB 405?
Track HB 405 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on HB 405

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of HB 405

Last checked for changes about 2 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →