State Taxes
Education Benefits
Employment Benefits
Unemployment Compensation
Department of Motor Vehicles (DMV)
Health and Insurance Benefits
Parks and Recreation
Miscellaneous Benefits
Military Resource Locator
U.S. Department of Veterans Affairs (VA) Facilities
Resources
Summary of Delaware Military and Veterans Benefits: The State of Delaware offers special benefits for its military Service members and Veterans including State Employment Preferences and Assistance, Education and Tuition Assistance, Special Vehicle Tags, Veterans Homes, Burial Benefits as well as Hunting and Fishing Licenses. Eligibility for some benefits may depend on residency, military component and Veteran disability status.
What are my Delaware Military and Veterans State Tax Benefits?
Delaware State Sales Tax: Delaware does not impose a state or local sales tax but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.
Learn more about Delaware State Sales Tax
Delaware Social Security Income Taxes: Social Security benefits are exempt. (Title 30, Chapter 11, Section 1106)
Learn more about Delaware Social Security Income Taxes
Delaware Retired Military Pay Income Taxes: Title 30, Chapter 11 Delaware Code Person’s 60 years of age or older are entitled to a pension exclusion of up to $12,500 or the amount of the pension and eligible retirement income (whichever is less). Eligible retirement income includes dividends, interest, capital gains, net rental income from real property and qualified retirement plans (IRS Sec. 4974), such as IRA, 401 (K), and Keough plans, and government deferred compensation plans (IRS Sec. 457). The combined total of pension and eligible retirement income may not exceed $12,500 per person age 60 or over. If you are under age 60 and receiving a pension, the exclusion amount is limited to $2,000.
In Addition, the amount of $2,000 may be excluded by any person who has a total and permanent disability or by a person who is over 60 years of age, and whose earned income in the taxable year is less than $2,500 and whose adjusted gross income does not exceed $10,000.
Learn more about Delaware Retired Military Pay Income Taxes
Delaware State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the armed forces should not be included in taxable income if any of the following conditions apply:
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You were entitled to receive a disability payment before September 25, 1975;
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You were a member of the military (active or reserves) or were under a binding written commitment to become a member on September 24, 1975;
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You receive disability payments for a combat-related injury. This is a personal injury or sickness that:
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Resulted directly from armed conflict,
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Took place while you were engaged in extra-hazardous service,
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Took place under conditions simulating, including training exercises such as maneuvers, or
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Was caused by an instrumentality of war.
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You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it (the exclusion under this condition equals the amount you would be entitled to from the VA).
Delaware State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation: Dependency and Indemnity Compensation (DIC) is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-related injury or disease.
Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Delaware State Tax Benefits : Generally subject to state taxes for those states with income tax. Check with state department of revenue office.
What are my Delaware Military and Veterans Education Benefit s?
Delaware National Guard Tuition Assistance: Up to 100% tuition at state college/university or average of in-state tuition at private college or university in Delaware.
Who is eligible for Delaware National Guard Tuition Assistance ? Any active member of a federally recognized unit of the Delaware National Guard, who meets the requirements for satisfactory membership as defined by the Adjutant General of the Delaware National Guard, shall be eligible for funding support by the Delaware National Guard for certain post-secondary education tuition and fees. (Title 14, Chapter 34, Sections 3480-3481)
Learn more about Delaware National Guard Tuition Assistance
Delaware Educational Benefits for Children of Deceased Veterans , Prisoners of War and Service Members Declared Missing in Action: The State of Delaware provides educational benefits for the Children of deceased Veterans, POWs (Prisoners of War) and MIAs (Missing in Action). The per student benefits may include funds for the payment of tuition and required institutional fees for an academic year. Benefits shall be limited to four years of training or education. The amount of benefit per student cannot exceed the amount of tuition and fees per academic year. Benefits are administered by the Delaware Postsecondary Education Commission. (Title 14, Chapter 34, Sections 3451-3455)
Who is eligible for Delaware Educational Benefits for Children of Deceased Veterans , Prisoners of War and Service Members Declared Missing in Action? To qualify for this entitlement an applicant must be:
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The Child of
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A member of the armed forces who was killed while on active duty or who died from disease, wounds, injuries or disabilities arising or resulting from performance of duty;
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A member of the armed forces who is being held, or who was held prisoner of war;
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A member of the armed forces officially declared missing in action;
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A person who at the time of application for benefits is at least 16 years of age, but not more than 24 years of age, and who has been a resident of the State for at least three (3) years prior to the date of application; and
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Attending or admitted for attendance at an educational institution beyond the high school level in a program not to exceed four (4) years in duration.
No Child of a member of the armed forces shall receive educational benefits in accordance with this subchapter unless such Child qualifies above, and:
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A parent of such Child
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Is a resident of the State and is or was missing in action or held as a prisoner of war; or
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Was a resident of the State at the time such parent was killed or later died from disease, wounds, injuries or disabilities arising or resulting from performance of duty.
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Delaware High School Diploma for Wartime Veterans: Chapter 90 provides a High School Diploma to those Veteran who did not graduate from high school due to their military service during times of war or conflict.
Who is eligible for Delaware High School Diploma for Wartime Veterans? A Veteran who served during any of the following periods: World War II: December 7, 1941 through December 11, 1946, and also during occupation of defeated territories up to September 8, 1951; Korean War: June 27, 1950 through January 31, 1955; and Vietnam: May 1, 1961 through April 30, 1975. Veterans interested in receiving a diploma may contact the Delaware Commission of Veterans Affairs at 800-344-9900 or 302-739-2792.
Learn more about Delaware High School Diploma for Wartime Veterans
Delaware Interstate Compact on Educational Opportunity for Military Children: It is the purpose of this compact to remove barriers to educational success imposed on Children of military Families because of frequent moves and deployment of their parents by:
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Facilitating the timely enrollment of Children of military Families and ensuring that they are not placed at a disadvantage due to difficulty in the transfer of educational records from the previous school district or variations in entrance or age requirements.
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Facilitating the student placement process through which Children of military Families are not disadvantaged by variations in attendance requirements, scheduling, sequencing, grading, course content or assessment.
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Facilitating the qualification and eligibility for enrollment, educational programs, and participation in extracurricular academic, athletic and social activities.
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Facilitating the on-time graduation of Children of military Families.
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Providing for the promulgation and enforcement of administrative rules implementing the provisions of this compact.
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Providing for the uniform collection and sharing of information between and among member states, schools and military Families under this compact.
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Promoting coordination between this compact and other compacts affecting military Children.
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Promoting flexibility and cooperation between the educational system, parents and the student in order to achieve educational success for the student.
Primary Point of Contact:
Susan K. Haberstroh, Delaware Commissioner
Director, Policy and External Affairs, Delaware Department of Education
Address: 35 Commerce Way, Dover, DE 19904
Email: shaberstroh@doe.k12.de.us
Phone: 302-857-3356
Learn more about Delaware Interstate Compact on Educational Opportunity for Military Children
What are my Delaware Military and Veterans Employment Benefi ts?
Delaware State Employee Leave for Military Duty: State Merit Employees, (employees that have completed their initial probationary period for full time employment), who enter active military service are entitled to a leave of absence for the period of time of their tour of duty, extended for 90 calendar days beyond the date on which their active duty terminates.
In addition, Merit employees who are ordered to attend training camp or to special duty training during scheduled work hours are entitled to paid military leave of 112.5 hours (based on a 37.5 hour workweek) or 120 hours (based on a 40 hour workweek). This leave accrues at the beginning of each calendar year. If the active duty tour extends beyond the number of hours for which employees are eligible to be paid, the portion of the leave beyond that time period shall be without pay or employees may request to use annual leave. Military leave is pro-rated for part-time employees.
Who is eligible for Delaware State Employee Leave for Military Duty ? Delaware National Guard and Reserve members that are state Merit Employees are eligible for leave for military duty.
Learn more about Delaware State Employee Leave for Military Duty
Delaware State Employment Veterans Hiring Preference: State employment preference will be given to Veterans of the armed forces who served as an active member of the armed forces of the United States and were terminated honorably. The rules shall also provide for preference to be given to active and honorably discharged members with at least 20 years of service in either the Delaware National Guard or a reserve unit located within Delaware. (Title 29, Chapter 59, Section 5935). Such rules shall provide that:
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Preference shall be confined to original entrance and shall not be applied to promotion within the classified service or to retention in case of reduction in force;
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Preference shall be granted only in the form of credits to be added to earned ratings in examinations, with disabled Veterans receiving no more than 10 points and other Veterans no more than 5 points;
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A definition of a disabled Veteran shall be set forth in the rules;
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All Veterans or members shall be required to meet job requirements before receiving preference credits;
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Employees in the classified service who, while in good standing, leave or have left the state service to engage in military service shall be given credit for seniority purposes for the time served in the armed forces not to exceed 3 years; and
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Five preference points may be claimed by the Spouse of any of the following, so long as the Spouse achieves a passing examination grade:
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Any Veteran or member who has died, so long as the Surviving Spouse has not remarried;
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Any member of the armed forces serving on active duty who, at the time of application for the priority, is listed in 1 or more of the following categories and has been so listed for a total of more than 90 days:
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Missing in action;
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Captured in line of duty by a hostile force; or
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Forcibly detained or interned in line of duty by a foreign government or power; or
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Any Veteran or member who has a disability resulting from a service connected disability.
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Learn more about Delaware State Employment Veterans Hiring Preference
Federal Employment Veterans Hiring Preferences: By Federal law, Veterans who are disabled or who served on active duty in the United States Armed Forces during certain specified time periods or in military campaigns are entitled to preference over non-Veterans both in hiring into the Federal civil service and in retention during reduction in force. Veterans may be entitled to 5 or 10 points included in any scoring process for examination or interviews.
5-point Hiring Preference : Five points are added to the passing examination score or rating of a Veteran who served:
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During a war; or
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During the period April 28, 1952 through July 1, 1955; or
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For more than 180 consecutive days, other than for training, any part of which occurred after January 31, 1955, and before October 15, 1976; or
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During the Gulf War from August 2, 1990, through January 2, 1992; or
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For more than 180 consecutive days, other than for training, any part of which occurred during the period beginning September 11, 2001, and ending on August 31, 2010, the last day of Operation Iraqi Freedom; or
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In a campaign or expedition for which a campaign medal has been authorized. Any Armed Forces Expeditionary medal or campaign badge, including El Salvador, Lebanon, Grenada, Panama, Southwest Asia, Somalia, and Haiti, qualifies for preference.
10-point Compensable Disability (CP) Preference: Ten points are added to the passing examination score or rating of:
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A Veteran who served at any time and who has a compensable service-connected disability rating of at least 10 percent but less than 30 percent
10-Point 30 Percent Compensable Disability Preference (CPS): Ten points are added to the passing examination score or rating of a
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Veteran who served at any time and who has a compensable service-connected disability rating of 30 percent or more.
10-Point Disability Preference (XP): Ten points are added to the passing examination score or rating of:
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A Veteran who served at any time and has a present service-connected disability or is receiving compensation, disability retirement benefits, or pension from the military or the Department of Veterans Affairs but does not qualify as a CP or CPS; or
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A Veteran who received a Purple Heart.
10-Point Derived Preference (XP): Ten points are added to the passing examination score or rating of Spouses, Surviving Spouses, or Mothers of Veterans as described below. This type of preference is usually referred to as "derived preference" because it is based on service of a Veteran who is not able to use the preference.
Both a Mother and a Spouse (including Surviving Spouse) may be entitled to preference on the basis of the same Veteran's service if they both meet the requirements. However, neither may receive preference if the Veteran is living and is qualified for Federal employment.
Ten points are added to the passing examination score or rating of the Spouse of a disabled Veteran who is disqualified for a Federal position along the general lines of his or her usual occupation because of a service-connected disability. Such a disqualification may be presumed when the Veteran is unemployed and
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Is rated by appropriate military or Department of Veterans Affairs authorities to be 100 percent disabled and/or unemployable; or
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Has retired, been separated, or resigned from a civil service position on the basis of a disability that is service-connected in origin; or
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Has attempted to obtain a civil service position or other position along the lines of his or her usual occupation and has failed to qualify because of a service-connected disability.
Preference may be allowed in other circumstances but anything less than the above warrants a more careful analysis.
A campaign medal holder or Gulf War Veteran who originally enlisted after September 7, 1980, (or began active duty on or after October 14, 1982, and has not previously completed 24 months of continuous active duty) must have served continuously for 24 months or the full period called or ordered to active duty. The 24-month service requirement does not apply to 10-point preference eligible Veterans separated for disability incurred or aggravated in the line of duty, or to Veterans separated for hardship or other reasons under 10 U.S.C. 1171 or 1173.
Learn more about Federal Employment Veterans Hiring Preferences
Delaware State Retirement Credited for Military Service: If you were hired before July 1, 1976, you may receive service credit for up to five (5) years, for full-time active duty in the Armed Forces of the United States. However, you must have become an employee within five (5) years after completion of your tour of duty or within five (5) years after completion of a course of professional or vocational training (if such course was begun within five (5) years of completion of your tour of duty). The course of professional or vocational training is defined as one leading to a certificate, diploma or degree and offered by a public or private non-profit or proprietary institution approved by the Department of Education. You must have enrolled on a continuous, full-time basis and completed the course of instruction.
If you are called into active service or volunteer for active service in the Armed Forces or the National Guard of the State while you are an active member within the plan and you return to your covered employment with the State within ninety (90) days of the discharge, you will receive full creditable service for such full-time continuous active military service.
If you do not qualify for the above, you may purchase up to five (5) years of credit for full-time active duty in the Armed Forces by paying into the plan an amount equal to the actuarial value of the credits purchased as determined by the Board of Pension Trustees. The credits so purchased cannot be used to determine eligibility for a pension; however, it will be used in the calculation of the benefit.
Learn more about Delaware State Retirement Credited for Military Service
Compensation for Delaware National Guard Duty: For every day of service while on State duty on account of an emergency or impending emergency, each enlisted member, officer or warrant officer of the Delaware National Guard shall receive a sum equal to twice the per diem, pay and allowances that military personnel of like grade and length of service in the United States military would be entitled to receive for a similar period of service. For state duty outside of emergency or impending emergency responses, including training or other nonemergency response authorized by the Adjutant General, members of the Delaware National Guard shall receive a sum equal to the per diem, pay, and allowances that military personnel of like grade and length of service in the United States military receive for a similar period of service, with the exception of radiological emergency preparedness (REP) events. For REP events, members of the Delaware National Guard shall receive a sum equal to allowances and twice the base pay.
Learn more about Compensation for Delaware National Guard Duty
What are my Delaware Military and Veterans Unemployment Compensation Benefits?
Delaware Unemployment Insurance (UI): UI is designed to provide benefits to eligible individuals who are unemployed through no fault of their own, and who would be employed if suitable jobs were available. Unlike public welfare, UI is an insurance program and proving a need for assistance is not a prerequisite to its payment. UI is similar to other forms of insurance. In all states, employers pay a tax to cover their workers against involuntary unemployment. Most employers are required to pay this tax. When you work for such an employer, you are in "covered employment," and your wages are "covered wages." Your UI benefit is based upon these wages. Like any other insurance, UI has certain requirements that must be met if you are to receive benefit payments. All unemployment transactions are time sensitive. These individual and monetary requirements are established by statutes and regulations and are administered by the Division.
Delaware Unemployment Insurance Claimant Handbook
One of the below combinations of identification documents must be provided at the time you file a claim for unemployment insurance benefits:
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Social Security Card & Driver's License (by federal law, it can be a valid license from any state)
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Social Security Card & State Issued Picture ID (by federal law, it can be a valid Picture ID from any state)
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Social Security Card and Passport
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Social Security Card and Military ID
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Driver's License or Passport, and "any official document with full SSN indicated"
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State Issued Picture ID or Passport and "any official document with full SSN indicated"
Who is eligible for Delaware Unemployment Insurance (UI)? To be eligible an individual must:
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have earned a minimum amount of wages,
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be able to work, available for work and actively seeking work, and
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register for work with the Department of Employment and Training (unless exempt by law)
To File for Benefits:
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Visit the nearest Unemployment Insurance Claims Office; or
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Start an online application for UI benefits at the State of Delaware Unemployment Insurance Online Claim Portal
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When filing, the following information will be requested:
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Name
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Address
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Social Security Card (may substitute W2 or pay stub with name and social security number imprinted on it, accompanied by a government-issued photo identification, such as a driver's license),
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Work History - names and addresses of all employers over the last 18 months. Veterans for whom military service falls within the last 18 months must present a DD 214 (Member 4) form in order to file for benefits
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Reason for loss of job
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Unemployment Insurance Information Hotline:
New Castle County residents :
302-761-6576
Kent & Sussex County residents:
800-794-3032
Delaware Department of Labor, Unemployment Insurance Office Directory
Learn more about Delaware Unemployment Insurance (UI)
Uniformed Services Employment and Reemployment Rights Act: Uniformed Services Employment and Reemployment Rights Act (USERRA) protect civilian job rights and benefits for Veterans and members of Reserve components. USERRA also makes major improvements in protecting Service member rights and benefits by clarifying the law, improving enforcement mechanisms, and adding Federal Government employees to those employees already eligible to receive Department of Labor assistance in processing claims.
Absence from Work for Military Duty: USERRA establishes the cumulative length of time that an individual may be absent from work for military duty and retain reemployment rights to five years (the previous law provided four years of active duty, plus an additional year if it was for the convenience of the Government). There are important exceptions to the five-year limit, including initial enlistments lasting more than five years, periodic National Guard and Reserve training duty, and involuntary active duty extensions and recalls, especially during a time of national emergency. USERRA clearly establishes that reemployment protection does not depend on the timing, frequency, duration, or nature of an individual's service as long as the basic eligibility criteria are met.
Disability Accommodation: USERRA provides protection for disabled Veterans, requiring employers to make reasonable efforts to accommodate the disability. Service members convalescing from injuries received during service or training may have up to two years from the date of completion of service to return to their jobs or apply for reemployment.
Return to Work without Loss of Seniority: USERRA provides that returning service-members are reemployed in the job that they would have attained had they not been absent for military service (the long-standing "escalator" principle), with the same seniority, status and pay, as well as other rights and benefits determined by seniority. USERRA also requires that reasonable efforts (such as training or retraining) be made to enable returning Service members to refresh or upgrade their skills to help them qualify for reemployment. The law clearly provides for alternative reemployment positions if the Service member cannot qualify for the "escalator" position. USERRA also provides that while an individual is performing military service, he or she is deemed to be on a furlough or leave of absence and is entitled to the non-seniority rights accorded other individuals on non-military leaves of absence.
Extension of Health and Pension Plans: Health and pension plan coverage for Service members is provided for by USERRA. Individuals performing military duty of more than 30 days may elect to continue employer sponsored health care for up to 24 months; however, they may be required to pay up to 102 percent of the full premium. For military service of less than 31 days, health care coverage is provided as if the Service member had remained employed. USERRA clarifies pension plan coverage by making explicit that all pension plans are protected.
Who is eligible for the Uniformed Services Employment and Reemployment Rights Act? Veterans, Reservists, or National Guard members who leave a position for training or active military service.
The Department of Labor, through the Veterans' Employment and Training Service (VETS) provides assistance to all persons having claims under USERRA, including Federal and Postal Service employees.
VETS Regional Office Locations
Learn more about the Uniformed Services Employment and Reemployment Rights Act
What are my Delaware Military and Veterans Department of Motor Vehicles (DMV) Benefits ?
Veteran Designation on Delaware ID Cards: Veteran Identification (ID) Cards are being issued by the Delaware Division of Motor Vehicles. This card is available to any Delaware Veteran that served in the U.S. military and was honorably discharged. The cards are free of charge.
To obtain the card, Veterans must have a valid Delaware driver license or ID card and provide proof of military service, such as:
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Military ID
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DD-214
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Deployment Orders
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Honorable Discharge Certificate
The Veteran ID cards can be obtained at all Division of Motor Vehicle locations. To schedule an appointment, please call Dover DMV at 302-744-2515, Georgetown at 302-853-1003, or Wilmington DMV at 302-434-3220, or Delaware City DMV at 302-832-5176. Hours of operation are Monday, Tuesday, Thursday and Friday from 8:00 a.m. to 4:30 p.m.; Wednesday from noon to 8:00 p.m.
Delaware Division of Motor Vehicle Office Locations
Learn more about Veteran Designation on Delaware Driver Licenses and ID Cards
Delaware Military and Veteran License Plates: The state of Delaware offers 34 license plate designs to honor the service and sacrifice of eligible Service members, Veterans, retirees and Family members. A short description of some of these plates can be found below.
Learn more about Delaware Military and Veteran License Plates
Delaware Disabled American Veterans License Plates: Distinctive auto plates with one-time administrative fee of $10.
Who is eligible for the Delaware Disabled American Veterans License Plates? Veterans with a disability of any war (the Korean conflict, the Vietnam conflict, Operation Desert Storm or other military conflict on foreign soil) in which United States armed forces were formally engaged in battle.
State of Delaware, Division of Motor Vehicles, Application for Special Disabled American Veteran License Plates
Learn more about the Delaware Disabled American Veterans License Plates
Delaware Purple Heart License Plates: Distinctive auto plates with one-time administrative fee of $10.
Who is eligible for the Delaware Purple Heart License Plates? Applicant must possess official documentation which indicates that they are the recipient of the Purple Heart medal.
State of Delaware, Division of Motor Vehicles, Application for Purple Heart License Plates
Learn more about the Delaware Purple Heart License Plates
Delaware Retired Military Plates : Distinctive auto plates with one-time administrative fee of $10.
Who is eligible for the Delaware Retired Military Plates ? Veterans that have been honorably discharged from the United States armed forces after having served an aggregate minimum of 20 years in 1 or more of the branches of the United States armed services.
State of Delaware, Division of Motor Vehicles, Application for Retired Military Specialty License Plates
Learn more about the Delaware Retired Military Plates
Delaware Gold Star Family License Plates: Distinctive auto plates are awarded to Gold Star lapel pin holders. No fee for plate, required annual registration fee.
Who is eligible for the Delaware Gold Star Family License Plates? Applicant must provide sufficient official documentation of being awarded a Gold Star lapel button by the United States Department of Defense in recognition of a close relative's death while serving in the military.
State of Delaware, Division of Motor Vehicles, Application for Gold Star Family License Plate
Learn more about the Delaware Gold Star Family License Plates
Delaware Registration and Inspection of Motor Vehicles Fee Exemption for Disabled Veterans: Any motor vehicle owned by a disabled Veteran will be registered but will not have to pay any registration fees. This payment exemption is limited to one automobile per eligible Veteran at any one time. The Division of Motor Vehicles will also provide number and registration plates free of charge to eligible applicants and vehicles. (Title 21, Chapter 21, Section 2164)
Who is eligible for the Delaware Registration and Inspection of Motor Vehicles Fee Exemption for Disabled Veterans? Any Veteran who is eligible for "adaptive equipment" benefits under Title 38 U.S.C. (which includes, but is not limited to power steering, power brakes, power window lifts, power seats, and special equipment necessary to assist the eligible person into and out of the automobile or other conveyance).
What are my Delaware Military and Veterans Health and Insurance Benefits ?
U.S. Department of Veterans Affairs Life Insurance: The U.S. Department of Veterans Affairs (VA) provides valuable life insurance benefits to Veterans, Active and Reserve Component Service members and their Families to provide financial security given the extraordinary risks involved in military Service. The VA provides the following life insurance benefit programs:
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Service Member's Group Life Insurance ( SGLI )
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Veterans Group Life Insurance ( VGLI )
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Family Members Group Life Insurance ( FSGLI )
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Service Members Group Life Insurance Traumatic Injury Projection ( TSGLI )
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Service-Disabled Veterans Life Insurance ( S-DVI )
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Veterans Mortgage Life Insurance ( VMLI )
Learn more about U.S. Department of Veterans Affairs Life Insurance
TRICARE Reserve Select