CHAPTER 243

FORMERLY

HOUSE BILL NO. 412

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 1. Amend §1106(b)(3)b.2(B) by inserting the words "capital gains, " between the word "dividends," and the word "interest" as they appear in the first sentence of said paragraph.

Section 2. This Act shall be effective for taxable years beginning after December 31, 1999.

Approved August 04,1999