CHAPTER 388

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO INCOME TAX.

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

Section 1. § 1101, Title 30, Delaware Code, is amended by adding the following definition to said Section:

"Head of Household" means an individual who is (1) not married or (2) who is married and not living with his spouse at the close of his taxable year, and either:

(1) maintains as his home a household which constitutes for such taxable year the principal place of abode, as a member of such household, of:

(a) a son, stepson, daughter, or stepdaughter of the taxpayer, or a descendant of a son or daughter of the taxpayer, but if such son, stepson, daughter, stepdaughter, or descendant is married at the close of the taxpayer's taxable year, only if the taxpayer is entitled to a deduction for the taxable year for such person under Section 1117; or

(b) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under Section 1117; or

(2) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under Section 1117.

For purposes of this definition:

(1) an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual;

(2) a legally adopted child of a personal shall be considered a child of such person by blood;

(3) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;

(4) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a non-resident alien; and

(5) a taxpayer shall be considered as married at the close of his taxable year if his spouse died during the taxable year.

Section 2. § 1117, Title 30, Delaware Code, is amended by adding to subsection (a) thereof a new paragraph number (5) to read as follows:

"(5) An additional exemption of $300 for the taxable year if he is a head of household."

Section 3. This Act shall take effect on January 1, 1968.

Approved July 5, 1968.