SENATE BILL NO. 278
AS AMENDED BY HOUSE AMENDMENT NO. 1
AN ACT TO AMEND CHAPTER 11, TITLE 30 OF THE DELAWARE CODE TO EXEMPT SOCIAL SECURITY BENEFITS FROM DELAWARE PERSONAL INCOME TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend Chapter 11, Title 30 of the Delaware by adding a new §1106(b)(4) to read as follows:
"(4) Social Security benefits paid by the United States, to the extent included in Federal Adjusted Gross Income."
Section 2. This Act shall apply to taxable years beginning on or after January 1, 1984.
Approved January 26, 1984.