CHAPTER 257

FORMERLY HOUSE BILL NO. 419

AS AMENDED BY HOUSE AMENDMENT NO. 2

AN ACT MAKING TECHNICAL AMENDMENTS TO THE REVISED INCOME TAX LAW RELATING TO INDIVIDUALS, TRUSTS, ESTATES AND CERTAIN CORPORATIONS.

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

Section 1. Amend Section 1126, Title 30, Delaware Code, by adding in the first sentence after the words "his itemized deductions" and before the words "shall be limited" the words "and personal exemptions".

Section 2. Amend Section 1142, Title 30, Delaware Code, by deleting therefrom in the first sentence the word and figure "section 1124", and inserting in lieu thereof the word and figure "section 1122".

Section 3. Amend subsection (c), Section 1151, Title 30, Delaware Code, by inserting the words "or other remuneration" between the words "wages" and "and", as the same appear on line 3 of said subsection; and by inserting the words "or other remuneration" between the words "wages" and "and", as the same appear on line 9 of said subsection.

Section 4. Amend subsection (a), Section 1151, Title 30, Delaware Code, by inserting in the first sentence after the words "making payment of any wages" and before the words "taxable under this chapter" the words "or other remuneration", and by inserting in the first sentence after the words "whose wages" and before the words "are subject" the words "or other remuneration".

Section 5. Amend Section 1152, Title 30, Delaware Code, by striking the date "February 15" and inserting in lieu thereof the date "January 31"; and by inserting the words "or other remuneration" between the words "wages" and "or', as the same appear on line 2 of said section; and by inserting the words "or

other remuneration" between the words "wages" and "paid" on line 3 of said section; and by inserting the words "or other remuneration" between the words "wages" and "is" on line 7 of said section; and by inserting the words "or other remuneration" between the words "wages" and "paid" on line 8 of said section.

Section 6. Section 1161, Chapter 11, Title 30, Delaware Code, is amended by deleting paragraph (1) therefrom and substituting in lieu thereof the following:

"(1) Every resident individual who (a) is required to file a federal income tax return for the taxable year, or (B) has for the taxable year adjusted gross income as modified by Section 1106 of this title of more than $600, except that a return shall not be required of an individual who is entitled to file a joint federal income tax return for the taxable year, and whose gross income, when combined with the gross income of his spouse, is less than $1,200.

The amounts specified in paragraph (1) (B) of this section shall be increased by $600 for each personal exemption in excess of one to which the resident individual or his spouse is entitled under Section 1110 of this title."

Section 7. Amend Section 1199, Title 30, Delaware Code, by adding a new subsection (e) to read as follows:

"(e) If any refund of any overpayment of tax arising out of a claim for refund or amended return is made within three months after the date such claim or amended return is filed, no interest shall be allowed on such overpayment."

Approved July 10, 1971.