Delaware Code Title 30. State Taxes § 1113. Credit for active members of volunteer firefighting and rescue service companies and their auxiliaries

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.