CHAPTER 403

FORMERLY

SENATE BILL NO. 459

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO DEDUCTIONS FOR CHARITABLE CONTRIBUTIONS IN CALCULATION OF THE PERSONAL INCOME TAX.

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

Section 1. Amend §1109, Chapter 1l, Title 30 of the Delaware Code by striking paragraph (e)(2) of said section in its entirety and by renumbering existing paragraph (a) (3) as paragraph (a) (2).

Section 2. This Act shall be effective for taxable years beginning after December 31, 1986.

Approved July 3, 1986.