CHAPTER 518

FORMERLY

SENATE BILL NO. 378

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO PERSONAL INCOME TAXES BY ALLOWING A CREDIT FOR MEMBERS OF DELAWARE VOLUNTEER FIRE COMPANY AUXILIARIES.

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

Section 1. Amend §1113, Title 30, Delaware Code, by inserting between the words "company" and "shall" the following:

"or an individual who is a voting member of a Delaware volunteer fire company auxiliary."

Section 2. Amend §1113, Title 30, Delaware Code, by inserting between the words "firefighter" and "during the taxable year" the words "or fire company auxiliary member".

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

Approved July 10. 1986.