CHAPTER 146

FORMERLY

HOUSE BILL NO. 432

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO THE CANCELLATION, ABATEMENT AND REFUNDING OF INCOME TAXES OF MEMBERS OF THE ARMED FORCES ON DEATH.

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

Section 1. Amend Chapter 11, Part II, Title 30, Delaware Code, by adding a new section numbered 1204 to read as follows:

§1204. Income taxes of members of Armed Forces on death

(a) In the case of any individual who dies during an induction period (as defined in paragraph (b) (1) ) while in active service as a member of the Armed Forces of the United States, if such death occurred while serving in a combat zone (as determined under this section) or as a result of wounds, disease, or injury incurred while so serving—

(1) any tax imposed by this chapter shall not apply with respect to the taxable year in which falls the date of his death, or with respect to any prior taxable year ending on or after the first day he so served in a combat zone after January 1, 1960; and

(2) any tax under this chapter and under the corresponding provisions of prior revenue laws for taxable years preceding those specified in paragraph (a) (1) which is unpaid at the date of his death (including interest, additions to the tax, and additional amounts) shall not be assessed, and if assessed the assessment shall be abated, and if collected shall be credited or refunded as an overpayment.

(b) Definitions

(1) The term "induction period" means any period during which, under laws heretofore or hereafter enacted relating to the induction of individuals for training and service in the Armed Forces of the United States, individuals (other than individuals liable for induction by reason of a prior deferment) are liable for induction for such training and service.

(2) Service is performed in a combat zone only if performed on or after the date designated by the President by Executive Order as the date of the commencing of combatant activities in such zone, and on or before the date designated by the President by Executive Order as the date of the termination of combatant activities in such zone.

(3) The term "combat zone" means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which Armed Forces of the United States are or have (after January 1, 1960) engaged in combat.

Approved July 6, 1973.