reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter III. Nonresident Individuals › § 1125. Individual who is Delaware resident for part of year; computation of tax.

§ 1125. Individual who is Delaware resident for part of year; computation of tax.
An individual who is a resident of this State for only part of a taxable year shall have the election to either:
(1) Report and compute the tax as payable by such individual under this chapter as if the individual were a resident for the entire taxable year and be allowed the applicable credit as provided in § 1111 of this title; or
(2) Report and compute the tax as if the individual were a nonresident of this State for the entire year, except, however, that for purposes of such computation:
a. Such individual's modified Delaware source income (as otherwise determined under § 1122 of this title) for that period during which such individual was a resident of this State shall include all items of income, gain, loss and deduction whether or not derived from, or connected with, sources within this State; and
b. The credit provided by § 1111 of this title shall be allowed; provided that, however, for purposes of computing such credit, the amount of income taxes paid to another state shall be deemed to be limited by an amount which bears the same ratio to the total income taxes actually paid by such individual to such other state for such taxable year as the amount of Delaware adjusted gross income derived from sources within such other state (applying the rules of § 1124 of this title) while such individual was a resident of this State bears to the total Delaware adjusted gross income derived from sources within such other state (applying the rules of § 1124 of this title) for such taxable year.
68 Del. Laws, c. 82, §  6;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VII. Withholding of Tax › § 1151. Employer to withhold tax from wages or other remuneration.

§ 1151. Employer to withhold tax from wages or other remuneration.
(a) General. — Every employer maintaining an office, or transacting business, within this State and making payment of any wages or other remuneration taxable under this chapter to a resident or nonresident individual whose wages or other remuneration are subject to withholding under the Internal Revenue Code shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, insofar as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due from the employee under this chapter with respect to the amount of such wages included in the taxable income during the calendar year. The method of determining the amount to be withheld shall be prescribed by rules or forms of the State Tax Department. The State Tax Department is authorized to promulgate withholding tables for this purpose.
(b) Withholding exemptions. — For purposes of this section, an employee shall be entitled to the same number of withholding exemptions as the number of withholding exemptions to which the employee is entitled for federal income tax withholding purposes. An employer may rely upon the number of federal withholding exemptions claimed by the employee.
(c) Withholding agreements. — The State Tax Commissioner may enter into agreements with the tax departments of other states (which require income tax to be withheld from the payment of wages or other remuneration and salaries) so as to govern the amounts to be withheld from the wages and salaries of residents of such states under this chapter. Such agreements may provide for recognition of anticipated tax credits in determining the amounts to be withheld and, under rules prescribed by the State Tax Commissioner, may relieve employers in this State from withholding income tax on wages or other remuneration and salaries paid to nonresident employees. The agreements authorized by this subsection are subject to the condition that the tax department of such other states grant similar treatment to residents of this State.
30 Del. C. 1953, §  1151;  57 Del. Laws, c. 737, §  1;  58 Del. Laws, c. 257, §§  3, 4;  61 Del. Laws, c. 136, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VII. Withholding of Tax › § 1152. Information statement for employee.

§ 1152. Information statement for employee.
Every employer required to deduct and withhold tax under this chapter from the wages or other remuneration of an employee shall furnish to each such employee, in respect to the wages or other remuneration paid by such employer to such employee during the calendar year, on or before January 31 of the succeeding year, or, if such employee's employment is terminated before the close of such calendar year, within 30 days from the date on which the last payment of wages or other remuneration is made, a written statement, as prescribed by the Director of the Division of Revenue, showing:
(1) The amount of wages or other remuneration paid by the employer to the employee;
(2) The amount deducted and withheld as tax;
(3) All information required by the Internal Revenue Service regarding the employee's eligibility for the federal earned income tax credit; and
(4) Such other information as the Director of the Division of Revenue shall prescribe.
30 Del. C. 1953, §  1152;  57 Del. Laws, c. 737, §  1;  58 Del. Laws, c. 257, §  5;  69 Del. Laws, c. 443, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VII. Withholding of Tax › § 1153. Credit for tax withheld.

§ 1153. Credit for tax withheld.
Wages upon which tax is required to be withheld shall be taxable under this chapter as if no withholding were required, but any amount of tax actually deducted and withheld under this chapter in any calendar year shall be deemed to have been paid to the State Tax Department on behalf of the person from whom withheld and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year.
30 Del. C. 1953, §  1153;  57 Del. Laws, c. 737, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VII. Withholding of Tax › § 1155. Employer's liability for withheld taxes.

§ 1155. Employer's liability for withheld taxes.
Every employer required to deduct and withhold tax under this chapter is made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the State Tax Department, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of the employer. Any amount of tax actually deducted and withheld under this chapter shall be held to be a special fund in trust for the State Tax Department. No employee shall have any right of action against an employer in respect to any money deducted and withheld from wages and paid over to the State Tax Commissioner in compliance, or in intended compliance, with this chapter.
30 Del. C. 1953, §  1155;  57 Del. Laws, c. 737, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VII. Withholding of Tax › § 1156. Employer's failure to withhold.

§ 1156. Employer's failure to withhold.
If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any additions to tax, penalties or interest otherwise applicable in respect to such failure to deduct and withhold.
30 Del. C. 1953, §  1156;  57 Del. Laws, c. 737, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VII. Withholding of Tax › § 1158. Payment of tax on behalf of nonresident shareholders by S corporation.

§ 1158. Payment of tax on behalf of nonresident shareholders by S corporation.
(a) Every corporation that is an S corporation for federal income tax purposes for any taxable year beginning on or after January 1, 1992, in which it has any shareholder who is a nonresident individual, shall pay, at the times and in the percentages set forth in § 1905 of this title, on behalf of each such nonresident, tax in an amount equal to the highest rate of tax set forth in § 1102(a) of this title multiplied by such nonresident's distributive share of the income of such corporation determined in accordance with § 1124 of this title.
(b) Any payment of tax under subsection (a) of this section by a corporation shall be considered to have been distributed or advanced by such corporation to the nonresident individual on whose behalf such tax was paid on the date such payment was made by such corporation. Such nonresident shall be credited for purposes of §§ 1169 and 1170 of this title with having made a declaration and payment of estimated tax on the date such payment under subsection (a) of this section was made by such corporation, but such deemed payment of estimated tax shall be taken into account for the taxable year of such nonresident in which such nonresident is required to include in taxable income the distributive share of the income of such corporation for which such payment under subsection (a) of this section was made.
(c) If an S corporation fails to pay any tax required to be paid by such corporation under subsection (a) of this section, such corporation shall be liable for any penalties, interest and additions to tax applicable to such failure in the same manner as if such tax were required to be paid by the corporation on its own behalf. Notwithstanding any other provision of this title, a nonresident individual who is a shareholder of an S corporation shall not be liable for any penalties, interest or additions to tax as a result of such nonresident's failure to make any payment of estimated tax otherwise required by § 1170 of this title with respect to such nonresident's distributive share of such corporation's income.
(d) Any payment of tax made by a corporation under § 1905 of this title with respect to any taxable year of such corporation ending on or before March 31, 1993, for which any payment is required to be made by such corporation under subsection (a) of this section shall be treated as a payment that was made under subsection (a) of this section for all purposes of this section, and no refund of any part of such payment shall be allowable solely on the basis that such payment was not required by § 1905 of this title.
68 Del. Laws, c. 423, §  5;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VIII. Returns and Payments of Tax › § 1161. Persons required to make returns of income.

§ 1161. Persons required to make returns of income.
An income tax return with respect to the tax imposed by this chapter shall be made by the following:
(1) Every resident individual who
a. Is required to file a federal income tax return for the taxable year, or
b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or
c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual's spouse, is more than $15,449.
(2) Every nonresident individual who has income from sources in this State.
(3), (4)  [Repealed.]
30 Del. C. 1953, §  1161;  57 Del. Laws, c. 737, §  1;  58 Del. Laws, c. 257, §  6;  64 Del. Laws, c. 330, §§  2, 3;  65 Del. Laws, c. 147, §§  2, 3;  65 Del. Laws, c. 204, §§  5, 6;  66 Del. Laws, c. 95, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 347, §  5;  72 Del. Laws, 1st Sp. Sess., c. 247,, §  1;  72 Del. Laws, c. 467, §  7;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VIII. Returns and Payments of Tax › § 1162. Joint or separate returns of spouses.

§ 1162. Joint or separate returns of spouses.
(a) If for any taxable year:
(1) The federal income tax liability of spouses, either both residents of this State or both nonresidents of this State, is determined on separate federal income tax returns, then their tax liabilities under this chapter for such taxable year shall be separately determined and they shall file separate returns;
(2) The federal income tax liability of spouses, either both residents of this State or both nonresidents of this State, is determined on a joint federal income tax return, then they may file either a joint return or separate returns under this chapter, whichever they elect;
(3) Neither spouse is required to file a federal income tax return and either or both are required to file a return under this chapter, then they may elect to file separate or joint returns, and, pursuant to such election, their tax liabilities under this chapter for such taxable year shall be either separately or jointly determined, as the case may be;
(4) Either spouse is a nonresident and the other a resident, then they shall file separate returns, on such forms as the State Tax Commissioner shall prescribe, and their tax liabilities under this chapter shall be separately determined, unless both elect to file a joint tax return in this State as if both were residents.
(b) (1) Whenever the federal income tax liability of a husband and wife is determined on a joint federal income tax return and they file separate Delaware income tax returns pursuant to this chapter, then the items of federal deduction shall be determined for purposes of §§ 1105 and 1109 of this title by reference to the amounts allowed on the husband and wife's joint federal return and not by reference to amounts that would have been allowed had they filed separate federal returns.
(2) In accordance with regulations issued in the sound discretion of the Director, paragraph (b)(1) of this section shall not apply to federal deductions enacted after January 1, 1998, which are intended to reduce or eliminate disparities in federal taxation between married and single persons.
30 Del. C. 1953, §  1162;  57 Del. Laws, c. 737, §  1;  66 Del. Laws, c. 377, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 347, §  6;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VIII. Returns and Payments of Tax › § 1163. Returns by fiduciaries.

§ 1163. Returns by fiduciaries.
An income tax return for:
(1) Any deceased individual shall be made and filed by an executor, administrator or other person charged with the care of the decedent's property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died;
(2) An individual who is unable to make a return by reason of minority, or other disability, shall be made and filed by a duly authorized agent, guardian, fiduciary or other person charged with the care of the individual's person or property, other than a receiver in possession of only a part of the individual's property;
(3) An estate or trust shall be made and filed by the fiduciary thereof;
(4) Two or more fiduciaries acting jointly, may be made by any 1 of them.
30 Del. C. 1953, §  1163;  57 Del. Laws, c. 737, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VIII. Returns and Payments of Tax › § 1165. Change of status as resident or nonresident during the year.

§ 1165. Change of status as resident or nonresident during the year.
If an individual changes status during the taxable year from resident to nonresident or from nonresident to resident, the individual shall file a return for that portion of the year during which the individual is a resident and the State Tax Commissioner may, by forms or instructions, require the individual to file a return for that portion of the year during which the individual is a nonresident.
30 Del. C. 1953, §  1165;  57 Del. Laws, c. 737, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VIII. Returns and Payments of Tax › § 1167. Minimum tax and prorating of exemptions.

§ 1167. Minimum tax and prorating of exemptions.
If an individual for any taxable year is required to file returns both as a resident and/or as a nonresident under § 1165 of this title:
(1) Personal exemptions and the standard deduction shall be prorated between the 2 returns, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and
(2) Notwithstanding the provisions of § 1166 of this title [repealed], the total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the 2 returns were includable in 1 return.
30 Del. C. 1953, §  1167;  57 Del. Laws, c. 737, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VIII. Returns and Payments of Tax › § 1168. Time and place for filing returns and paying tax.

§ 1168. Time and place for filing returns and paying tax.
The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year. A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the Department of Finance on or before the date fixed for filing such return. The Secretary of Finance shall prescribe the place for filing any return, declaration, statement or other document required pursuant to this chapter and for the payment of any tax.
30 Del. C. 1953, §  1168;  57 Del. Laws, c. 737, §  1;  58 Del. Laws, c. 358, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VIII. Returns and Payments of Tax › § 1169. Declarations of estimated tax.

§ 1169. Declarations of estimated tax.
(a) Every resident and nonresident individual or trust shall make a declaration of estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $800. For the purposes of this section, the term “trust” shall mean any trust the fair market value of whose assets at the end of the tax year next preceding the tax year for which estimated taxes are otherwise required by this section equal or exceed $1,000,000.
(b) The term “estimated tax” means the amount which the individual or trust estimates to be the individual's or trust's income tax under this chapter for the taxable year, less the amount which the individual or trust estimates to be the sum of any credits allowable for tax withheld.
(c) If they are eligible to do so for federal tax purposes, spouses may make a joint declaration of estimated tax as if they were 1 taxpayer, in which case the liability with respect to the estimated tax shall be joint and several. If a joint declaration is made but spouses determine their taxes under the chapter separately, the estimated tax for such year may be treated as the estimated tax of either spouse, or may be divided between them, as they may elect.
(d) An individual or trust may amend a declaration as prescribed by the State Tax Commissioner.
30 Del. C. 1953, §  1169;  57 Del. Laws, c. 737, §  1;  64 Del. Laws, c. 153, §  1;  67 Del. Laws, c. 399, §§  3-6;  70 Del. Laws, c. 186, §  1;  72 Del. Laws, c. 445, §  1;  81 Del. Laws, c. 292, § 4;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VIII. Returns and Payments of Tax › § 1170. Filing of estimated tax returns and payment of estimated tax.

§ 1170. Filing of estimated tax returns and payment of estimated tax.
(a) The declaration and payment of estimated tax shall be filed or paid, as the case may be, on or before the dates prescribed by the laws of the United States for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates for filing declarations and payment of estimated tax.
(b) The application of this section to taxable years of less than 12 months shall be in accordance with rules prescribed by the State Tax Commissioner.
(c) Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income tax imposed under the provisions of this chapter for the taxable year.
30 Del. C. 1953, §  1170;  57 Del. Laws, c. 737, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VIII. Returns and Payments of Tax › § 1171. Income taxes of members of armed forces on death.

§ 1171. Income taxes of members of armed forces on death.
(a) In the case of any individual who dies while in active service as a member of the armed forces of the United States, if such death occurred while serving in a combat zone (as determined under this section) or as a result of wounds, disease or injury incurred while so serving:
(1) Any tax imposed by this chapter shall not apply with respect to the taxable year in which falls the date of death, or with respect to any prior taxable year ending on or after the first day the individual so served in a combat zone after January 1, 1960; and
(2) Any tax under this chapter and under the corresponding provisions of prior revenue laws for taxable years preceding those specified in paragraph (a)(1) of this section which is unpaid at the date of death (including interest, additions to the tax and additional amounts) shall not be assessed, and if assessed the assessment shall be abated, and if collected shall be credited or refunded as an overpayment.
(b) Definitions. — (1) Service is performed in a combat zone only if performed on or after the date designated by the President by Executive Order as the date of the commencing of combatant activities in such zone and on or before the date designated by the President by Executive Order as the date of the termination of combatant activities in such zone.
(2) The term “combat zone” means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which armed forces of the United States are or have (after January 1, 1960) engaged in combat.
(c) In the case of any individual who dies while a member of the armed forces of the United States, if such death occurs as a result of wounds or injury which was incurred while the individual was a member of the armed forces of the United States and which was incurred outside the United States in a terroristic or military action, any tax imposed by this chapter shall not apply:
(1) With respect to the taxable year in which falls the date of death; and
(2) With respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds or injury were incurred.
(d) For purposes of subsection (c) of this section, the term “terroristic or military action” means any terroristic activity which a preponderance of the evidence indicates was directed against the United States or any of its allies (or threat thereof). For purposes of the preceding sentence, the term “military action” does not include training exercises. For purposes of this section, any multinational force in which the United States is participating shall be treated as an ally of the United States.
30 Del. C. 1953, §  1204;  59 Del. Laws, c. 146, §  1;  66 Del. Laws, c. 215, §§  1-3;  68 Del. Laws, c. 187, §  8;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter VIII. Returns and Payments of Tax › § 1172. Procedures for contributions to the DE529 Education Savings Plan.

§ 1172. Procedures for contributions to the DE529 Education Savings Plan.
(a) The Secretary of Finance shall provide on the Delaware income tax return a means by which an individual claiming and entitled to a refund on such return may elect to have the amount of such refund deposited into an existing DE529 Education Savings Plan account established pursuant to subchapter XII of Chapter 34 of Title 14.
(b) The Plans Management Board shall assist the Secretary of Finance with the implementation and administration of this section.
77 Del. Laws, c. 242, §  1;  80 Del. Laws, c. 295, § 1;  83 Del. Laws, c. 413, § 10;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1180. Administration of charitable donations through the personal income tax return.

§ 1180. Administration of charitable donations through the personal income tax return.
No more than 21 charitable organizations or funds may be included on the personal income tax return for purposes of donations by taxpayers.
81 Del. Laws, c. 446, § 3;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1181. Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund.

§ 1181. Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund.
(a) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of any amount to the Delaware Nongame Fish and Wildlife, Nongame Habitat and Natural Areas Preservation Fund established in § 204 of Title 7.
(b) The amount so designated by an individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled; or the amount so designated may be added to the individual's payment of taxes due and shall not be included in the general revenue of the State.
(c) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Delaware Nongame Fish and Wildlife, Nongame Habitat and Natural Areas Preservation Fund.
(d) To accomplish the purpose of the Fund, the Department of Natural Resources and Environmental Control, with the cooperation of the Division of Revenue, shall use the Fund to provide adequate educational information, including instructions which accompany state income tax return form or schedules.
73 Del. Laws, c. 179, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1182. Organ and Tissue Donor Awareness Trust Fund.

§ 1182. Organ and Tissue Donor Awareness Trust Fund.
(a) The Division of Revenue shall provide a space on the state individual income tax form or schedule whereby an individual may voluntarily designate a contribution of any amount desired to the Organ and Tissue Donor Awareness Trust Fund created by § 2729 of Title 16. The amount so designated by an individual on the state income tax return form or schedule shall be deducted from the tax refund to which the individual is entitled or added to the individual's payment and shall not constitute a charge against the income tax revenues due the State.
(b) All contributions to the Organ and Tissue Donor Awareness Trust Fund shall be deposited into the Fund within 20 days after receipt of such funds.
73 Del. Laws, c. 179, §  1;  75 Del. Laws, c. 431, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1182A. Beau Biden Foundation.

§ 1182A. Beau Biden Foundation.
(a) There is hereby established, within the Office of the State Treasurer, an account for the benefit of the Beau Biden Foundation for the Protection of Children, for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Beau Biden Foundation for the Protection of Children Fund.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Beau Biden Foundation for the Protection of Children Fund.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Beau Biden Foundation for the Protection of Children Fund.
(e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Beau Biden Foundation for the Protection of Children.
81 Del. Laws, c. 446, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1183. Emergency Housing Assistance Fund.

§ 1183. Emergency Housing Assistance Fund.
(a) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of any amount to the Delaware Emergency Housing Assistance Fund established in § 7953 of Title 29.
(b) The amount so designated by an individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled or the amount so designated may be added to the individual's payment of taxes due and shall not be included in the general revenue of the State.
(c) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Emergency Housing Assistance Fund.
(d) To accomplish the purpose of this program, the Department of Health and Social Services, with the cooperation of the Division of Revenue, shall use the Fund to provide adequate educational information, including instructions which accompany state income tax return form or schedules.
73 Del. Laws, c. 179, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1185. Delaware Breast Cancer Education and Early Detection Fund.

§ 1185. Delaware Breast Cancer Education and Early Detection Fund.
(a) There is hereby established a Breast Cancer Education and Early Detection Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual and paid to the Breast Cancer Education and Early Detection Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Breast Cancer Coalition, Inc., to be used for breast cancer education and early detection.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation to be paid to the Breast Cancer Education and Early Detection Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Breast Cancer Coalition, Inc., to be used for breast cancer education and early detection.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution to the Breast Cancer Education and Early Detection Fund.
(e) The amount so designated by the individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled, or the amount so designated may be added to the individual's payment of taxes due and shall not be included in the general revenue of the State.
(f) From time to time, as determined by the Delaware State Clearinghouse Committee, the Delaware Breast Cancer Coalition, Inc., shall submit a detailed report to the Committee of revenues, expenditures and program measures for the fiscal period in question. Such report shall also be sufficiently descriptive in nature so as to be concise and informative. The Committee may cause the Delaware Breast Cancer Coalition, Inc., to appear before the Committee and to answer such questions as the Committee may require.
73 Del. Laws, c. 179, §  1;  74 Del. Laws, c. 243, §§  1, 2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1186. Delaware Combined Campaign for Justice Fund.

§ 1186. Delaware Combined Campaign for Justice Fund.
(a) There is hereby established a Delaware Combined Campaign for Justice Fund for individuals who claim an overpayment of taxes to designate a portion of the overpayment to be paid to the Fund, or individuals who have an income tax liability to designate an amount to be paid to the Fund, according to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Delaware Combined Campaign for Justice Fund.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Delaware Combined Campaign for Justice Fund.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule by which an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Combined Campaign for Justice Fund.
(e) The Division of Revenue shall determine the total amount designated under to this section and shall transfer the amount designated to the Delaware Combined Campaign for Justice to advance its efforts to fund civil legal services for disadvantaged Delawareans.
(f) On a schedule to be determined by the Delaware State Clearinghouse Committee, the Delaware Combined Campaign for Justice shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. The report must be descriptive, but concise and informative. The Committee may require any person employed by or associated with the Delaware Combined Campaign for Justice to appear before the Committee and to answer questions as the Committee may raise.
83 Del. Laws, c. 109, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1187. Delaware Diabetes Education Fund.

§ 1187. Delaware Diabetes Education Fund.
(a) There is hereby established a Delaware Diabetes Education Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account for individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual and paid to the Delaware Diabetes Education Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Chapter of the American Diabetes Association to be used for diabetes education in the State.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation to be paid to the Delaware Diabetes Education Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Chapter of the American Diabetes Association to be used for diabetes education in the State.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution to the Delaware Diabetes Education Fund.
(e) The amount so designated by the individual on the income tax form shall be deducted from the tax refund to which such individual is entitled or the amount so designated may be added to the individual's payment of taxes due and shall not be included in the general revenue of the State.
(f) From time to time, as determined by the Delaware State Clearinghouse Committee, the Delaware Chapter of the American Diabetes Association shall submit a detailed report to the members of the Committee detailing revenues, expenditures and program measures for the fiscal period in question. The Committee may cause any person employed by or associated with the Delaware Chapter of the American Diabetes Association to appear before the Committee and to answer such questions as the Committee may require.
73 Del. Laws, c. 179, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1188. Delaware Veterans' Home Fund.

§ 1188. Delaware Veterans' Home Fund.
(a) There is hereby established a Delaware Veterans' Home Fund within the Secretary of State's office for:
(1) Individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account for individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section; and
(2) Deposits pursuant to subsection (g) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual and be paid to the Delaware Veterans' Home Fund. The Division of Revenue shall forward the amount so designated to the Secretary of State, to be held in escrow to be used for the construction as defined in Application for Federal Assistance Form 424C, Land, Operations and Maintenance of a Veterans' Home in the State.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation to be paid to the Delaware Veterans' Home Fund. The Division of Revenue shall forward the amount so designated to the Secretary of State, to be held in escrow to be used for the construction as defined in Application for Federal Assistance Form 424C, Land, Operations and Maintenance of a Veterans' Home in the State.
(d) The Division of Revenue shall provide a space on the Delaware State Income Tax Return Form or schedule whereby an individual may voluntarily designate a contribution to the Delaware Veterans' Home Fund.
(e) The amount so designated by the individual on the income tax form shall be deducted from the tax refund to which such individual is entitled, or the amount so designated may be added to the individual's payment of taxes and shall not be included in the general revenue of the State.
(f) From time to time, as determined by the Delaware State Clearing House, the Secretary of State shall submit a detailed report to the members of the Committee detailing revenues, expenditures and program measures for the fiscal period in question.
(g) All other moneys, including gifts, bequests, grants or other funds from private or public sources specifically designated for the Delaware Veterans' Home Fund shall be deposited or transferred to the Delaware Veterans' Home Fund. The Delaware Veterans' Home Fund shall not lapse or revert to the General Fund.
73 Del. Laws, c. 433, §  1;  75 Del. Laws, c. 431, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1189. Delaware National Guard and Reserve Emergency Assistance Fund.

§ 1189. Delaware National Guard and Reserve Emergency Assistance Fund.
(a) Any individual or married couple filing a joint tax return, who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual or married couple and be paid to the Delaware National Guard and Reserve Emergency Assistance Fund as established by Governor's Executive Order No. 35 on June 1, 2012, or any successor fund that shall be lawfully created for the purposes of alleviating financial hardship for Delaware service persons (the “Fund”). The Division of Revenue shall forward the amount so designated to the Adjutant General of the State, and the Adjutant General shall use all amounts received for the purpose of the Fund.
(b) Any individual or married couple filing a joint return, in addition to the obligation, may include a donation to be paid to the Fund. The Division of Revenue shall forward the amount so designated to the Adjutant General of the State, and the Adjutant General shall use all amounts received for the purpose of the Fund.
(c) The Division of Revenue shall provide a space on the Delaware State Income Tax Return Form or schedule whereby an individual or married couple filing a joint return may voluntarily designate a contribution to the Fund.
(d) The amount so designated by the individual or married couple filing a joint return on the income tax form shall be deducted from the tax refund to which such individual or couple is entitled, or the amount so designated may be added to the individual's or couple's payment of taxes and shall not be included in the general revenue of the State.
74 Del. Laws, c. 422, §  1;  75 Del. Laws, c. 431, §  3;  78 Del. Laws, c. 299, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1190. Delaware Juvenile Diabetes Fund.

§ 1190. Delaware Juvenile Diabetes Fund.
(a) There is hereby established a Delaware Juvenile Diabetes Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Delaware Juvenile Diabetes Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Juvenile Diabetes Foundation who shall deposit them to the credit of the Delaware Juvenile Diabetes Fund to be used for diabetes education and early detection.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Delaware Juvenile Diabetes Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Juvenile Diabetes Foundation who shall deposit them to the credit of the Delaware Juvenile Diabetes Fund to be used for diabetes education and early detection.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Juvenile Diabetes Fund.
(e) The amount so designated by the individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled, or the amount so designated may be added to the individual's payment of taxes due and shall not be included in the general revenue of the State.
(f) From time to time as determined by the Delaware State Clearinghouse Committee, the Delaware Juvenile Diabetes Foundation shall submit a detailed report to members of the Committee of revenues, expenditures and program measures for the fiscal period in question. Such report shall also be sufficiently descriptive in nature so as to be concise and informative. The Committee may cause any person employed by or associated with the Delaware Juvenile Diabetes Foundation to appear before the Committee and to answer such questions as the Committee may require.
75 Del. Laws, c. 151, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1191. Delaware Children's Fund.

§ 1191. Delaware Children's Fund.
(a) There is hereby established a Delaware Children's Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Delaware Children's Fund. The Division of Revenue shall forward the amounts so designated to the 21st Century Fund for Delaware's Children, Inc. who shall deposit those amounts to the credit of the Delaware Children's Fund.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Delaware Children's Fund. The Division of Revenue shall forward the amounts so designated to the 21st Century Fund for Delaware's Children, Inc.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Children's Fund.
(e) The amount so designated by the individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled, or the amount so designated may be added to the individual's payment of taxes due and shall not be included in the general revenue of the State.
(f) From time to time as determined by the Delaware State Clearinghouse Committee, the 21st Century Fund for Delaware's Children, Inc. shall submit a detailed report to members of the Committee of revenues, expenditures and program measures for the fiscal period in question. Such report shall also be sufficiently descriptive in nature so as to be concise and informative. The Committee may cause any person employed by or associated with the 21st Century Fund for Delaware's Children, Inc. to appear before the Committee and to answer such questions as the Committee may require.
77 Del. Laws, c. 145, §  1;