Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.

Del. Code tit. 30, § 1113
in effect
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A resident individual who is an active member, as defined by the rules and bylaws of the company, during the tax year of a Delaware volunteer fire, ambulance, or rescue service company or its auxiliary shall be allowed a nonrefundable credit against the tax imposed by this chapter in the amount of $1,000. The Secretary may prescribe such rules and regulations as the Secretary deems necessary to carry out the purpose of this statute.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c011/sc02/index.htmlFetched: 10/4/2026

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