CHAPTER 389

FORMERLY

HOUSE BILL NO. 216

AS AMENDED BY HOUSE AMENDMENT NO. I

AN ACT TO AMEND CHAPTER 20, TITLE 30, DELAWARE CODE CONCERNING TAX CREDITS AND THE DONATION OF COMPUTERS TO SCHOOL DISTRICTS.

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

Section 1. Amend Chapter 20, Title 30, Delaware Code by adding thereto a new subchapter to read as follows:

"Subchapter VII. Tax Credit For Donation of Computers to School

Districts.

§2061. Declaration of Purpose.

The purpose of this subchapter is to promote computer literacy among grade school students by making computers available to schools despite their substantial cost.

§2062. Definitions.

As used in this subchapter:

(1) 'Department' shall mean the Department of Public Instruction.

(1) 'Computer' shall mean one compatible set of computer components minimally including a terminal, keyboard and central processing unit, all in good working order and sufficiently compatible with the needs of a school district as established solely by the discretion of the Department.

(1) 'Person' shall mean any individual or entity constituting a taxpayer.

§2063. Credit Against Income Tax For Donation of Computer.

(a) Any person shall receive, subject to the provisions of subsections (b) and (c) of that section a tax credit of $50/per computer donated to a school district.

(b) Upon meeting the Department's standards, the Department shall issue vouchers to those persons eligible for a tax credit to serve as evidence thereof.

(c) The Department shall be limited to issuing 500 vouchers per tax year."

Section 2. The effect of this Act shall expire on January 1, 1998.

Approved July 13, 1994.