CHAPTER 215

FORMERLY

HOUSE BILL NO. 164

AS AMENDED BY SENATE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO THE PERSONAL INCOME TAX OF MEMBERS OF THE ARMED FORCES ON DEATH.

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

Section 1. Amend Section 1204 (a), Chapter 11, Title 30, Delaware Code, by striking the words "during an induction period (as defined In paragraph (b) (1))" as they appear therein.

Section 2. Amend Section 1204 (b), Chapter 11, Title 30, Delaware Code by striking

subparagraph (I) in its entirety and by redesignating subparagraphs (2) and (3) as subparagraphs (1) and (2) respectively.

Section 3. Amend Section 1204, Chapter 11, Title 30, Delaware Code by adding a new

subsection (c) and to (d) to read as follows:

"(c) In the case of any individual who dies while a member of the Armed Forces of the United States, If such death occurs as a result of wounds or injury which was incurred while the individual was a member of the Armed Forces of the United States and which was Incurred outside the United States In a terroristic or military action, any tax Imposed by this Title shall not apply:

1. With respect to the taxable year In which falls the date of his death, and

1. with respect to any prior taxable year In the period beginning with the last taxable year ending before the taxable year In which the wounds or injury were incurred

(d) For purposes of subsection (c) of this Section the term 'terroristic or military action' means any terroristic activity which a preponderance of the evidence indicates was directed against the United States or any of its allies, and any military action Involving the Armed Forces of the United States and resulting from violence or aggression against the United States or any of its allies (or threat thereof). For purposes of the preceding sentence, the term 'military action' does not include training exercises. For purposes of this Section any multinational force in which the United States Is participating shall be treated as an ally of the United States."

Approved February 5, 1988.