# Delaware HS 1 for HB 386: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.

Delaware HS 1 for HB 386, AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME., is a 153rd General Assembly (2024–2026) House bill sponsored by Jeff Hilovsky (Republican); status failed, last action 2026-06-18 (Amendment HA 1 to HS 1 - Introduced and Placed With Bill) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/DE-HS1FORHB386-153
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Delaware HS 1 for HB 386
- State: Delaware
- Session: 153rd General Assembly (2024–2026)
- Title: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX DEDUCTION OR CREDITS APPLICABLE TO QUALIFIED TIP INCOME.
- Status: failed
- Chamber: House
- Introduced: 2026-06-17
- Last action: 2026-06-18, Amendment HA 1 to HS 1 - Introduced and Placed With Bill
- Sponsor: Jeff Hilovsky (Republican)
- Cosponsors: 10
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jeff Hilovsky (Republican), House
- Cosponsor: Eric Buckson (Republican), Senate
- Cosponsor: William J. Carson (Democratic), House
- Cosponsor: Daniel B. Short (Republican), House
- Cosponsor: Timothy D. Dukes (Republican), House
- Cosponsor: Gerald W. Hocker (Republican), Senate
- Cosponsor: Brian Pettyjohn (Republican), Senate
- Cosponsor: Bryant L. Richardson (Republican), Senate
- Cosponsor: Bryan W. Shupe (Republican), House
- Cosponsor: Madinah Wilson-Anton (Democratic), House
- Cosponsor: Lyndon D. Yearick (Republican), House

## Actions (3)

- 2026-06-18: Amendment HA 1 to HS 1 - Introduced and Placed With Bill (House)
- 2026-06-17: Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 3 On Its Merits (House)
- 2026-06-17: Adopted in lieu of the original bill HB 386, and Assigned to Revenue & Finance Committee in House (House)

## Bill text

- Current, 2026-06-17: [HTML](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=143575&legislationTypeId=6&docTypeId=2)

## Related bills

- HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITIONIST LICENSURE ACT. (failed)
- HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO SUPPORT POOR PERSONS. (signed)
- SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATIONAL THERAPISTS. (vetoed)
- HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLIC UTILITY CONSUMERS. (vetoed)
- SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS. (vetoed)
- HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING FOAM AND EQUIPMENT. (failed)

## Sources
- [Current (HTML)](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=143575&legislationTypeId=6&docTypeId=2)

## Related
- [HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITI…](https://policyrisk.com/state-bill/DE-HS1FORHB449-153)
- [HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO S…](https://policyrisk.com/state-bill/DE-HB357-153)
- [SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATI…](https://policyrisk.com/state-bill/DE-SB279-153)
- [HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLI…](https://policyrisk.com/state-bill/DE-HB393-153)
- [SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS.](https://policyrisk.com/state-bill/DE-SB231-153)
- [HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING…](https://policyrisk.com/state-bill/DE-HB356-153)
- [Delaware bills](https://policyrisk.com/states/delaware/bills)
- [Delaware state hub](https://policyrisk.com/states/delaware)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/DE-HS1FORHB386-153 (as of 2026-11-04).