CHAPTER 639

HOUSE BILL NO. 1297

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO MODIFICATIONS OF TAXABLE INCOME.

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

Section 1. Amend §1106(a)(2), Chapter 11, Title 30 Delaware Code by striking said subsection (a)(2) in its entirety.

Section 2. This Act shall be effective with respect to all taxable years commencing after December 31, 1976.

Approved July 16, 1976