Del. Code tit. 30 § 1113

Current through 2024 Legislative Session Act Chapter 396

Section 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 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.

30 Del. C. § 1113

Amended by Laws 2021, ch. 311,s 1, eff. 6/14/2022.

Amended by Laws 2019, ch. 289,s 1, eff. 9/28/2020.

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.;

Section 2 of Act Chapter 311 provides that its amendment takes effect for tax years beginning on January 1, 2022.