CHAPTER 297

FORMERLY

SENATE BILL NO. 271

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX.

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

Section I. Amend §I121, Title 30 of the Delaware Code by striking the word "resident" as it appears in said section and substituting in lieu thereof the phrase "resident, reduced by the credit allowed under § 1110(b) of this title, and the difference".

Section 2. This Act shall be effective for tax years beginning after December 3 1 , 1995.

Approved February 1, 1996