CHAPTER 95

FORMERLY

SENATE BILL NO. 292

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 striking said

Section in its entirety and substitute in lieu thereof a new §1108 to read as follows:

"(a) Except as otherwise provided in subsections (b) and (c) of this section, the standard deduction of a resident individual shall be $1,300. The standard deduction of a resident husband and wife shall be $1,600 if they file a joint return and $800 each if they file separate returns.

(b) The sum of $1,000 shall be added to the standard deduction determined under subsection (a) hereof 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 (4) For the spouse of the taxpayer if a separate return is made by the taxpayer, and 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.

(a) 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 §1161, Chapter 11, Title 30 of the Delaware Code by striking the symbols and figures "$1,000" and "$2,000" as they appear in the first sentence of paragraph (8) of subsection (1) of said Section, substituting in lieu thereof, respectively, the symbols and figures "$4,550" and "$6,100" and by striking the symbol and figure 11,000" as they appear in the second sentence of said paragraph and substitute in lieu thereof the symbol and figure "$1,250.".

Section 3. Amend §1110, Chapter 11, Title 30 of the Delaware Code by striking the symbol and figure $1,000" and substitute in lieu thereof the symbol and figure "1,250".

Section 4. This Act shall be effective for taxable years commencing after December 31, 1987.

Approved July 2, 1987