CHAPTER 192

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.