Del. Code tit. 30 § 1172

Current through 2024 Legislative Session Act Chapter 269
Section 1172 - Procedures for contributions to the de529 education savings plan
(a) The Secretary of Finance shall provide on the Delaware income tax return a means by which an individual claiming and entitled to a refund on such return may elect to have the amount of such refund deposited into an existing DE529 Education Savings Plan account established pursuant to subchapter XII of Chapter 34 of Title 14.
(b) The Delaware College Investment Board shall assist the Secretary of Finance with the implementation and administration of this section.

30 Del. C. § 1172

Amended by Laws 2021, ch. 413,s 10, eff. 7/1/2022.
77 Del. Laws, c. 242, § 1.;