CHAPTER 299

FORMERLY

HOUSE BILL NO. 370

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE DELAWARE NATIONAL GUARD AND RESERVE EMERGENCY ASSISTANCE FUND.

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

Section 1. Amend § 1189(a), Title 30 of the Delaware Code by making insertions as shown by underlining and deletions as shown by strike through as follows:

(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 as established by Governor's Executive Order No. 43 on April 4, 2003 35 on June 1, 2012, 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.

Approved July 05, 2012