AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, PERMITTING A DEDUCTION OF LEGAL AND AGENCY FEES INCURRED FROM THE ADOPTION OF CHILDREN.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend Section 1118 of Chapter 11, Title 30, Delaware Code, by adding after subsection (19) the following new subsection:
(20) Parents domiciled in this state who have paid agency and/or legal fees relating to the adoption of children shall be allowed a deduction of such fees, not to exceed $300, within the income year.
Section 2. This Act shall become effective on July 1, 1970.
Approved May 6, 1970.