“(1) Every resident individual who
(A) is required to file a federal income tax return for the taxable year, or
(B) is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or
(C) is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual’s spouse, is more than $15,449.”.
Section 2. Amend § 1110(b), Title 30 of the Delaware Code, by striking the symbol and figure "$100" each time they appear in paragraphs (1) and (2) of said subsection and substituting in lieu thereof the symbol and figure "$110".
Section 3. If any clause, sentence, section, provision or part of this Act shall be adjudged to be unconstitutional or invalid for any reason by any court of competent jurisdiction, such judgment shall not impair, invalidate, or affect the remainder of this Act, which shall remain in full force and effect.
Section 4. This Act shall be effective for tax periods commencing after December 31, 1999.