{"data":{"id":"us-de/30-del.-c.-1113","jurisdiction":"us-de","citation":"30 Del. C. § 1113","heading":"Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.","body":"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.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter II. Resident Individuals"],"source_url":"https://delcode.delaware.gov/title30/c011/sc02/index.html#1113","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"50d17fdac866547dac3ef30d02917088e1a7405a6929a90f86db627664e6f5a4","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1112","next":"us-de/30-del.-c.-1114"},"notice":"GroundRules: Original legal text. Not legal advice."}