CHAPTER 93

FORMERLY

SENATE BILL NO. 296

AN ACT TO AMEND CHAPTER 11, TITLE 30 OF THE DELAWARE CODE RELATING TO THE PERSONAL INCOME TAX.

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

Section 1. Amend §1108, Chapter 11, Title 30 of the Delaware Code by redesignating

existing §1108 as subsection (a) of said Section and add to said Section new subsections (b) and (c) as follows:

"(b) In addition to the deduction determined under subsection (a) of this Section, there shall be added the sum of $1,000 in each of the following circumstances:

(1) For the taxpayer if he has attained the age of 65 before the close of his taxable year;

(2) For the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse has attained the age of 65 before the close of such taxable year, and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer;

(3) for the taxpayer if he is blind at the close of his taxable year; and

(1) For the spouse of the taxpayer if a separate return is made by the
taxpayer, if the spouse is blind and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. For purposes of this paragraph, the determination of whether the spouse is blind shall be made as of the close of the taxable year of the taxpayer, except that if the spouse dies during such taxable year such determination shall be made as of the time of such death.

(c) For purposes of this Section, an individual is blind only if his central

visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his

visual acuity is greater than 20/200 but is accompanied by a limitation in the field

of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees."

Section 2. Amend §1123, Chapter 11, Title 30 of the Delaware Code by redesignating existing §1123 as subsection (a) of said Section and add thereto new subsections (b), (c), and (d) to read as follows:

"(b) In addition to the deduction determined under subsection la) of this Section, there shall be added the sum of $1,000 in each of the following circumstances:

(1) For the taxpayer if he has attained the age of 65 before the close of his taxable year;

(1) For the spouse of the taxpayer if a joint return is not made by the
taxpayer and his spouse, and if the spouse has attained the age of 65 before the close of such taxable year, and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer;

(2) For the taxpayer if he is blind at the close of his taxable year; and

(1) For the spouse of the taxpayer if a separate return is made by them taxpayer, if the spouse is blind and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. For purposes of this paragraph, the determination of whether the spouse is blind shall be made as of the close of the taxable year of the taxpayer, except that if the spouse dies during such taxable year such determination shall be made as of the time of such death.

(c) For purposes of this Section, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the field of

vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.

(d) If the amount of adjusted gross income that a nonresident would be required to report under Section 1105 of this title if he were a resident exceeds by more than $100 the amount of adjusted gross income he receives from sources within this State, the additions to the standard deduction determined under subsection (b) of this Section shall be limited by the percentage which his adjusted gross income from sources within this State is to the adjusted gross income he would be required to report if he were a resident."

Section 3. This Act shall be effective for tax years beginning after December 31, 1986, and before January 1, 1988.

Approved July 2, 1987.