CHAPTER 310

STATE REVENUE RELATING TO INCOME TAX BY REDEFINING THE WORD "TAXABLE"

AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1935, AS AMENDED, RELATING TO INCOME TAX BY REDEFINING THE WORD "TAXABLE" TO EXCLUDE SINGLE PERSONS WHOSE GROSS INCOME IS LESS THAN $1,000.00 DURING THE INCOME YEAR AND MARRIED COUPLES WHOSE COMBINED GROSS INCOME IS LESS THAN $2,000.00 DURING THE INCOME YEAR.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Chapter 6 of the Revised Code of Delaware, 1935, as amended, be and the same is hereby further amended by striking out Paragraphs (1), (2) and (3) under (b) of 144. Sec. 110. and inserting and enacting in lieu thereof the following:

(1) An unmarried natural person, including a minor, or a married natural person who is not living with his or her husband or wife, with a gross income of $1,000.00 or more, who is a resident of the State of Delaware or who has been a resident of the State of Delaware at any time during the income year.

The word "resident" applies only to natural persons and includes any person domiciled in the State, except a person who, though domiciled in the State, maintains no permanent place of abode within the State, but does maintain a permanent place of abode without the State, and who spends in the aggregate not to exceed thirty days of the taxable year within the State. In addition, it includes any person who maintains a permanent place of abode within the State and spends in the aggregate more than seven months of the taxable year within the State, whether or not domiciled in the State during any portion of said period, and such a person shall be taxed the same as though he had been domiciled in the State during the entire taxable year.

(2) A married couple living together with a combined gross income of $2,000.00 or more who are residents (as defined in Paragraph (1) above) of the State of Delaware or who have been residents of the State of Delaware at any time during the income year.

Section 2. That all Acts or part of Acts inconsistent with this Act are hereby repealed only to the extent of such inconsistency.

Approved June 5, 1951.