CHAPTER 244

FORMERLY

HOUSE SUBSTITUTE NO. 1

FOR

HOUSE BILL NO. 64

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAX CREDIT FOR EXPENSES INCURRED BY ACTIVE VOLUNTEER FIREFIGHTERS AND OTHERS.

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

Section 1. Amend §1113, Title 30, of the Delaware Code by inserting between the phrases "December 31, 1995" and "against the tax" the following:

"but before January 1, 1999; and $300 for tax years commencing after December 31, 1998".

Approved August 04,1999