CHAPTER 79

FORMERLY

HOUSE BILL NO. 163

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 §1113, Title 30 of the Delaware Code by striking said section in its entirety and enacting a new §1113 to read as follows:

"§1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.

A resident individual who is an active member (as defined by the rules and by-laws of the company) during the tax year of a Delaware volunteer fire, ambulance or rescue service company or its auxiliary shall be allowed a non-refundable credit against the tax imposed by Chapter 11 of this Title in the amount of $400. The Secretary may prescribe such rules and regulations as the Secretary deems necessary to carry out the purpose of this statute."

Section 2. This Act shall be effective for tax years beginning on or after the first day of January 2004.

Approved June 30, 2005