CHAPTER 422

FORMERLY

SENATE BILL NO. 299

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 Chapter 11 of Title 30 of the Delaware Code by inserting a new section as follows:

Ҥ1189. Delaware National Guard and Reserve Emergency Assistance Fund.

a) Any individual or married couple filing a joint tax return, who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual or married couple and be paid to the Delaware National Guard and Reserve Emergency Assistance Fund created by Governor’s Executive Order No. 43 on April 4, 2003, or any successor fund that shall be lawfully created for the purposes of alleviating financial hardship for Delaware service persons who have been called to active duty (the “Fund”). The Division of Revenue shall forward the amount so designated to the Adjutant General of the State, and the Adjutant General shall use all amounts received for the purpose of the Fund.

b) Any individual or married couple filing a joint return, in addition to the obligation, may include a donation to be paid to the Fund. The Division of Revenue shall forward the amount so designated to the Adjutant General of the State, and the Adjutant General shall use all amounts received for the purpose of the Fund.

c) The Division of Revenue shall provide a space on the Delaware State Income Tax Return Form whereby an individual or married couple filing a joint return may voluntarily designate a contribution to the Fund.

d) The amount so designated by the individual or married couple filing a joint return on the income tax form shall be deducted from the tax refund to which such individual or couple is entitled, or the amount so designated may be added to the individual’s or couple’s payment of taxes and shall not be included in the general revenue of the State.”

Approved August 23, 2004