AN ACT TO AMEND SECTIONS 1191 AND 1192, TITLE 30, DELAWARE CODE, RELATING TO WITHHOLDING OF INCOME TAX.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Title 30, Section 1192, Delaware Code, is hereby amended by adding at the end thereof a new paragraph (b) to read as follows:
(b) The State Tax Department is authorized and directed to prepare and distribute to withholding agents a separate withholding table for taxables who are entitled to a tax credit pursuant to Section 1120 of this Title, such withholding table to reflect such tax credit as would be allowable on returns using standard deductions.
Section 2. Title 30, § 1191, Delaware Code is amended by striking the period and adding the following at the end of the second sentence thereof:
and a credit equal to the estimated credits taxable is entitled to under § 1120 of this Chapter.
Approved September 9, 1961.