Bill Text: DE HB13 | 2011-2012 | 146th General Assembly | Draft

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Bill Title: An Act To Amend Title 30 Of The Delaware Code Relating To State Personal Income Tax.

Spectrum: Partisan Bill (Republican 16-0)

Status: (Introduced - Dead) 2011-01-19 - Introduced and Assigned to Revenue & Finance Committee in House [HB13 Detail]

Download: Delaware-2011-HB13-Draft.html

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SPONSOR:	Rep. Hudson & Sen. Booth;
	Reps. Lavelle, Hocker, Blakey, Briggs King, Kenton, Lee, Manolakos, Miro, Outten, Peterman, Ramone, D. Short, Wilson

HOUSE OF REPRESENTATIVES

146th GENERAL ASSEMBLY

HOUSE BILL NO. 13

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO STATE PERSONAL INCOME TAX.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1.Amend §1106(b), Title 30, Delaware Code by adding a new paragraph to read as follows:

"(10) Any salary received from the armed forces of the United States by residents of Delaware who are serving on active duty in the regular armed forces and who entered into active duty from Delaware.".

SYNOPSIS

This Act subtracts from Delaware taxable income any income received from the armed forces by residents of Delaware who are serving on active duty.This taxable income deduction is modeled after that allowed by Montana.