CHAPTER 362

FORMERLY

SENATE BILL NO. 494

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

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

Section I. Amend §1110, Title 30, Delaware Code, by adding at the end of said Section a

sentence to read as follows:

"Resident persons age 60 or over shall be allowed one additional personal exemption of $1,250."

Section 2. This Act shall be effective for tax years commencing after December 31, 1988.

Approved July 13, 1988.