SENATE BILL NO. 335
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 01. DELAWARE:
Section 1. Amend § 1109(a)(2)b., Title 30 of the Delaware Code by deleting the first sentence of said subparagraph and substituting in lieu thereof the following sentence:
"In the case of a self-employed individual, the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, the taxpayer's spouse, and dependents, less the amount allowed the taxpayer as a deduction pursuant to Section 162(1) (26 U.S.C. § 162(1)) or successor provision of the Internal Revenue Code."
Section 2. This Act will be effective for tax years beginning after December 31, 1995
Approved July 11, 1996