CHAPTER 330

FORMERLY

SENATE BILL NO. 405

AN ACT TO AMEND ENTITLED "THE TAX REFORM ACT OF 1984 WHICH AMENDS CHAPTER 11. TITLE 30 OF THE DELAWARE CODE. TO INCREASE THE ALLOWABLE DEDUCTION FOR PERSONAL EXEMPTION FROM $600 TO $800, AND RELATING TO REQUIREMENT TO FILE ON DELAWARE STATE INCOME TAX.

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

Section 1. Effective with respect to taxable years beginning after December 31. 1984. amend Section 1110. Subchapter II, Chapter 11. Title 30 of the Delaware Code by striking the figure "$600" where it appears therein and substituting in lieu thereof the figure "$800".

Section 2. Effective with respect to taxable years beginning after December 31. 1984, amend Section 1161. Subchapter VIII, Chapter 11, Title 30 of the Delaware Code by striking the figure "$600" each time it appears in subparagraph (1) and substituting in lieu thereof the figure "$800".

Section 3. Effective with respect to taxable years beginning after December 31. 1984, amend Section 1161, Subchapter VIII, Chapter 11. Title 30 of the Delaware Code by striking the figure "$1.200" as it appears in subparagraph (1) and substituting in lieu thereof the figure "$1,600".

Approved July 2, 1984.