CHAPTER 147
FORMERLY
SENATE BILL NO. 1
AN ACT TO AMEND CHAPTER 11, TITLE 30 OF THE DELAWARE CODE, TO INCREASE THE ALLOWABLE DEDUCTION FOR PERSONAL EXEMPTION FROM $800 TO $1,000, AND RELATING TO REQUIREMENT TO FILE ON DELAWARE STATE INCOME TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Effective with respect to taxable years beginning after December 31, 1985, amend Section 1110, Subchapter U, Chapter 11, Title 30 of the Delaware Code by striking the figure "$800" where it appears therein and substituting in lieu thereof the figure "$1,000".
Section 2. Effective with respect to taxable years beginning after December 31, 1985, amend Section 1161, Subchapter VIII, Chapter 11, Title 30 of the Delaware Code by striking the figure "$800" each time it appears in subparagraph (1) and substituting in lieu thereof the figure "$1,000".
Section 3. Effective with respect to taxable years beginning after December 31, 1985, amend Section 1161, Subchapter VIII, Chapter 11, Title 30 of the Delaware Code by striking the figure "$1,600" u it appears in subparagraph (1) and substituting in lieu thereof the figure "$2,000".
Section 4. This act shall take effect upon enactment into law.
Approved July 12, 1985