SENATE BILL NO. 166
AN ACT TO AMEND CHAPTER 13, TITLE 30, DELAWARE CODE, RELATING TO INHERITANCE TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §1323(b), Chapter 13, Title 30, Delaware Code by inserting between the first and second sentence thereof, the following new sentence:
For purposes of this section, property shall not fall to qualify for the said federal estate tax marital deduction because the surviving spouse of the decedent is not a citizen of the United States."
Section 2. This Act shall be effective for decedents dying after November 10, 1988.
Approved June 29, 1989.