CHAPTER 410

FORMERLY

HOUSE BILL NO. 398

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT TO AMEND SECTION 1109(a), CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO ADDITIONAL DEDUCTION FOR CERTAIN EXPENSES INCURRED IN PERFORMING VOLUNTEER SERVICES FOR CHARITABLE ORGANIZATIONS.

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

Section 1. Amend Section 1109(a), Chapter 11, Title 30, Delaware Code, relating to itemized deductions, by striking the "period" at the end of paragraph (3) thereof and inserting a "semi-colon", and by adding the following:

"and increased by:

(1) An amount equal to the excess of the State employee automobile mileage reimbursement allowance over the standard mileage rate allowed as a charitable deduction for Federal income tax purposes for unreimbursed automobile transportation expense incurred by an individual while serving as a volunteer for a charitable organization as defined in Section 170(c), Internal Revenue Code.

Section 2. Effective Date. This Act shall be effective with respect to taxable years commencing on or after January 1, 1984.

Approved July 20, 1984.