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

Delaware Statutes

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

Delaware § 1113

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 11PERSONAL INCOME TAX

Subch.Resident Individuals

This text of Delaware § 1113 (Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 1113 (2026).

Text

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 this chapter in the amount of $1,000. The Secretary may prescribe such rules and regulations as the Secretary deems necessary to carry out the purpose of this statute.

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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 this chapter in the amount of $1,000. The Secretary may prescribe such rules and regulations as the Secretary deems necessary to carry out the purpose of this statute.

Legislative History

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 ; 82 Del. Laws, c. 289, § 1 ; 83 Del. Laws, c. 311, § 1