Del. Code 30, § 1113 : State Taxes — Personal Income Tax — Resident Individuals — Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries

Current through 2016 Legislative Session, Act 399

A resident individual who is an active member (as defined by the rules and bylaws of the company) during the tax year of a Delaware volunteer fire, ambulance or rescue service company or its auxiliary shall be allowed a nonrefundable 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.

Del. C. § 1113

62 Del. Laws, c. 353, §1; 64 Del. Laws, c. 406, §1; 65 Del. Laws, c. 397, §§1, 2; 65 Del. Laws, c. 518, §§1, 2; 69 Del. Laws, c. 388, §1; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, 1st Sp. Sess., c. 244, § 1; 74 Del. Laws, c. 338, § 1; 75 Del. Laws, c. 79, § 1.;