CHAPTER 113

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO THE DEFINITION OF "DEPENDENT" AND CREDITS FOR DEPENDENTS.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 1101, Title 30, Delaware Code, is amended by striking out the following:

"Dependent" means any person receiving his chief support from the taxable if such dependent person is under twenty years of age or is incapable of self-support because mentally or physically defective. and inserting in lieu thereof the following:

"Dependent" means any individual over half of whose support and maintenance, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer.

Section 2. § 1117 (a) is amended by striking out paragraph (4) in its entirety as it appears therein and inserting in lieu thereof the following:

(4) An exemption of six hundred dollars ($600.00) for each dependent (as defined in Section 1101 of this Title):

(a) whose gross income for the calendar year in which the taxable year of the taxpayer begins is less than six hundred Dollars ($600.00), or

(b) who is a child of the taxpayer and has not attained the age of nineteen (19) at the close of the calendar year in which the taxable year of the taxpayer begins, or

(c) who is a child of the taxpayer and is a full-time student at an educational institution for at least five (5) calendar months during the calendar year in which the taxable year of the taxpayer begins.

Approved July 18, 1963.