Delaware HB405 amends tax code to exempt National Guard and reserve members' compensation and retirement benefits from state income tax.
Delaware HB405 amends Title 30 of the Delaware Code to exempt compensation and retirement benefits for National Guard and reserve members from state income tax. This applies to tax years beginning after December 31, 2026, for annual training, weekend drills, field exercises, or inactive duty training.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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