CHAPTER 31

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE TO GRANT RELIEF TO MEMBERS OF THE ARMED FORCES OF THE UNITED STATES AND THEIR WIVES BY EXCLUDING CERTAIN INCOME AND PROVIDING FOR EXTENSION OF TIME IN WHICH TO FILE RETURNS.

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

Section 1. § 1116, Title 30, is amended by adding a new subsection as follows:

(16) Amounts received as compensation for active service as a member of the Armed Forces of the United States to the extent such amounts are excluded from Gross Income under Section 112 of the Federal Internal Revenue Code of 1954, as amended.

Section 2. § 1168, Title 30, is amended by renumbering the present provision as § 1168 (a) and adding thereto the following:

(b) Notwithstanding any other provision of this chapter, persons serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area while such area is designated by the President of the United States by Executive Order as a "combat zone" for purposes of Section 112 of the Federal Internal Revenue Code of 1954, as amended, or hospitalized outside the United States as a result of an injury received while serving in such an area during such designation, may file tax returns (including a joint return with spouse) and make tax payments otherwise due within such time within 180 days after termination of service in an area designated as a combat zone or after termination of hospitalization outside the United States for an injury received while serving in a combat zone, without the imposition of any interest or penalty. Likewise the time of filing appeals or claims for refunds or performing other acts by such per-

sons under this chapter shall be extended by such 180 day period.

Section 3. Section 1 of this Act shall apply to taxable years ending on or after January 1, 1967, and Section 2 shall take effect immediately.

Approved June 19, 1967.