CHAPTER 353

FORMERLY

SENATE BILL NO. 296

AS AMENDED BY SENATE AMENDMENTS NOS. 2 AND 3

AN ACT TO AMEND SUBCHAPTER II, CHAPTER 11, TITLE 30 OF THE DELAWARE CODE RELATING TO AN INCOME TAX CREDIT FOR ACTIVE VOLUNTEER FIREMEN.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Subchapter II, Chapter 11, Title 30 of the Delaware Code by adding thereto a new section, designated as §1113, which new section shall read as follows:

"§1113. Credit for Expenses Incurred by Active Volunteer Firemen

An individual who is a resident of this State who is an active volunteer firefighter, on call to fight fires on a regular basis, and a voting member of a Delaware volunteer fire company shall be allowed a credit of an amount not to exceed $50 against the tax otherwise due under this Chapter for expenses actually incurred for the purchase of clothing, equipment, motor fuel and other essential items necessary to perform his duties as an active volunteer firefighter during the taxable year."

Section 2. Amend §1106 (b) (4), Chapter 11, Title 30, Delaware Code by striking said sub-paragraph in its entirety.

Section 3. This Act shall be effective for tax years after 1980.

Approved July 4, 1980.