2024 Rank: 50
2023 Rank: 50
Delaware is the lowest-ranked state due to lacking any filing or withholding thresholds or reciprocity agreements, as well as enforcing a harmful convenience of the employer rule.
Category | Current Law | Score | Total Possible |
Filing threshold | None | 0 | 10 |
Reciprocity agreements | None | 0 | 10 |
Convenience of the employer rule | Full | -5 | 0 |
Individual Income Tax Code | 1.88 | 5 | |
Withholding threshold | None | 0 | 10 |
Total Score | -3.12 | 35 |
Ways to Improve:
- Pass filing and withholding thresholds of greater than 30 days
- Seek reciprocity agreements with:
- Pennsylvania: 50.12 percent of incoming commuters
- Maryland: 32.81 percent
- New Jersey: 13.79 percent
- Repeal “convenience of the employer” rule
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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