CHAPTER 246

FORMERLY

SENATE BILL NO. 245

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

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

Section 1. Amend § 1106(b)(3)b.2.(A), Title 30 of the Delaware Code, by striking the symbol and figure “$5,000” as they appear therein and substituting in lieu thereof the symbol and figure “$12,500”.

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

Approved August 04,1999