Bill Text: DE HB132 | 2019-2020 | 150th General Assembly | Draft
Bill Title: An Act To Amend Title 30 Of The Delaware Code Relating To State Taxes.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2019-05-02 - Introduced and Assigned to Veterans Affairs Committee in House [HB132 Detail]
Download: Delaware-2019-HB132-Draft.html
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SPONSOR: |
Rep. Jaques & Rep. Chukwuocha & Sen. Ennis |
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Reps. Brady, Briggs King, Cooke, Dorsey Walker, K. Johnson, Ramone, Michael Smith; Sens. Delcollo, Lawson, Pettyjohn, Richardson, Wilson |
HOUSE OF REPRESENTATIVES
150th GENERAL ASSEMBLY
HOUSE BILL NO. 132
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO STATE TAXES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend § 1106, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 1106. Modifications.
(b) Subtractions. — There shall be subtracted from federal adjusted gross income:
(10) All income earned within the taxable year by a veteran with a 100% VA disability rating for a service-connected, permanent and total disability.
Section 2. This Act takes effect on January 1, 2021.
SYNOPSIS
This Act exempts veterans with 100% service-connected, permanent and total disability from paying State income taxes.
