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2021 Delaware Code
Title 30 - State Taxes
Chapter 11. Personal Income Tax
Subchapter II. Resident Individuals
§ 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.
Universal Citation: 30 DE Code § 1113. (2021)
§ 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 $500. The Secretary may prescribe such rules and regulations as the Secretary deems necessary to carry out the purpose of this statute.
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;
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