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·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 11 PERSONAL INCOME TAX·Subch. Resident Individuals

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.

Delaware § 1113 (Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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