CHAPTER 397

FORMERLY

SENATE BILL NO. 199

AS AMENDED BY SENATE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO PERSONAL INCOME TAXES BY ALLOWING A CREDIT FOR MEMBERS OF DELAWARE VOLUNTEER AMUBLANCE AND RESCUE SERVICES.

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

Section 1. Amend §1113, Title 30, Delaware Code by inserting after the word "State" and before the word "who" the following:

"who is an active member of any Delaware volunteer ambulance or rescue service or"

Section 2. Amend §1113, Title 30, Delaware Code by inserting after the words "firefighter" and before the words "during the taxable years" the words "or an active member of a Delaware volunteer ambulance or rescue service".

Section 3. This Act shall apply to tax years beginning alter December 31, 1986.

Approved July 3, 1986.