CHAPTER 411
FORMERLY
SENATE BILL NO. 495
AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE RELATING TO CHILD CARE AND DEPENDENT CARE EXPENSE TAX CREDIT.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend 41114 (a), Chapter 11, Title 30, Delaware Code, by striking the words "of 25 percent" and inserting in lieu the words "of 50 percent".
Section 2. This act shall be applied to all tax years beginning on or after January 1, 1989.