FORMERLY HOUSE BILL NO. 466
AS AMENDED BY
HOUSE AMENDMENT NO. 2
AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE
CODE, RELATING TO EXCLUSIONS FROM INCOME.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend subsection (b), Section 1106, Title 30, Delaware Code, by deleting paragraph (2) and substituting a new paragraph (2) to read as follows:
"(2) Any amounts received by a person who is totally and permanently disabled, or by a person over 60 years of age who is retired from regular gainful employment (one shall be gainfully employed if he earns more than $2,000) and who does not receive adjusted gross income in excess of $10,000 in the taxable year; the subtraction under this paragraph not to exceed $2,000; and."
Approved October 22, 1971.