30 Del. C. § 1113
This is the official text of 30 Del. C. § 1113, part of Delaware’s Del. C — part of the compiled statutory law of Delaware, published by the state as "Del. C." Browse the sections below, each linked to its official government source.
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§ Â 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.
Official statutory 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.
Status: in_force · Read it on the official government site
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