CHAPTER 270

FORMERLY

HOUSE BILL NO. 255

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO MODIFICATIONS IN ADJUSTED GROSS INCOME FOR PERSONAL INCOME TAX.

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

Section 1. Amend §1106(b), Chapter 11, Title 30, Delaware Code, by adding thereto a new paragraph (3) to read as follows:

"(3) An amount not to exceed $50.00 for expenses incurred by any volunteer fireman during the taxable year for the cleaning and maintenance of clothes or uniforms used in connection with his duties as volunteer fireman."

Section 2. This Act shall apply to taxable years commencing on or after January 1, 1975.

Approved July 11, 1975