SPONSOR:	Sen. Henry & Sen. Marshall, Rep. Keeley & Rep. Schooley
	Sens. Bonini, Connor, Copeland, Reps. Ennis, Kowalko, Plant

DELAWARE STATE SENATE

144th GENERAL ASSEMBLY

SENATE BILL NO. 83

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

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

Section 1. Amend §1117, Title 30, Delaware Code, by deleting from subsection (a) the word “nonrefundable”, and by substituting in lieu thereof, the word “refundable”, and further by deleting subsection (c) of that section in its entirety.

Section 2. This Act shall be effective for tax years commencing after December 31, 2006.

SYNOPSIS

This Bill changes the current earned income tax credit to make it “refundable” for citizens whose tax otherwise due is less than the credit allowed.

Author: Senator Henry