Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1113 — Credit for active members of volunteer firefighting, ambulance 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.
Source: official text