§ 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.;
§ 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.;
§ 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.;
§ 1184. U.S. Olympics account.
(a) There is hereby established, within the office of the State Treasurer, a U.S. Olympics account, 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 deposited to such an account, pursuant to subsections (b) and (c) of this section.
(b) The amount designated shall be deducted from the refund that would otherwise be payable to the individual and paid to
the U.S. Olympic Committee, a congressionally chartered corporation under Public Law 95-606, 36 U.S.C. § 371 et seq. The Director
of the Division of Revenue or the Director's designee shall forward the amounts designated to the office of the State Treasurer
which shall deposit them to the credit of the U.S. Olympics account.
(c) An individual who has an income tax liability may, in addition to this obligation, include a donation to be deposited
with the State Treasurer which shall be placed in the U.S. Olympics account.
(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 U.S. Olympic Committee.
(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) The Division of Revenue shall determine the total amount designated pursuant to this section and shall forward such amount
to the U.S. Olympics account.
(g) No less than annually, the State Auditor shall draw a warrant payable to the U.S. Olympic Committee upon presentation
of proper vouchers from the Division of Accounting. The amount of the warrant shall be the amount which has been designated
by the contributing individuals as provided in subsections (b) and (c) of this section and verified by the Division of Revenue
to be placed in the U.S. Olympics account by the State Treasurer or the State Treasurer's designee.
73 Del. Laws, c. 179, § 1.;
§ 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.;
§ 1186. Delaware Children's Trust Fund.
Repealed by 77 Del. Laws, c. 351, § 2, effective July 12, 2010.
§ 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.;
§ 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.;
§ 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 created by Governor's Executive Order No.
43 on April 4, 2003, or any successor fund that shall be lawfully created for the purposes of alleviating financial hardship
for Delaware service persons who have been called to active duty (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.;
§ 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.;
§ 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.;
§ 1192. The Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation.
(a) To honor and memorialize the lives of Cynthia Waterman and Sidney DeSmyter and all other women who have fought valiantly
against the ravages of ovarian cancer, but lost, the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation
is hereby established. Individuals who claim an overpayment of taxes may designate an amount to be deposited in the Delaware
Ovarian Cancer Foundation Fund at the Delaware Community Foundation, and individuals who have an income tax liability may
designate an amount to be paid to the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation, 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 be deducted
from the refund that would otherwise be payable to the individual, and, instead, be paid to the Delaware Ovarian Cancer Foundation
Fund at the Delaware Community Foundation. The Division of Revenue shall forward the designated amounts to the Delaware Ovarian
Cancer Foundation Fund at the Delaware Community Foundation who, in turn, shall deposit them to the credit of the Delaware
Ovarian Cancer Foundation Fund to be used for ovarian cancer research, with emphasis on early detection, education, and awareness.
(c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to
be paid to the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation. The Division of Revenue shall
forward the designated amounts to the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation who, in
turn, shall deposit them to the credit of the Delaware Ovarian Cancer Foundation Fund to be used for ovarian cancer research,
with emphasis on early detection, education and awareness.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule where an individual may
voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Ovarian Cancer Foundation Fund at the Delaware
Community Foundation.
(e) An amount designated for the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation on the income
tax return form must be deducted from the tax refund to which the individual is entitled, or an amount designated may be added
to the individual's payment of taxes due. In neither case may those amounts be included in the general revenue of the State.
(f) From time to time as determined by the Delaware State Clearinghouse Committee, the custodians of the Delaware Ovarian
Cancer Foundation Fund at the Delaware Community Foundation 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 in nature,
as well as concise and informative. The Committee may cause any person employed by or associated with the Delaware Ovarian
Cancer Foundation Fund at the Delaware Community Foundation to appear before the Committee and answer questions that the Committee
may require.
77 Del. Laws, c. 209, § 1.;
§ 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund.
(a) The Delaware Chapter of the National Multiple Sclerosis Society Fund (Fund) is hereby established for use by individuals
who claim an overpayment of taxes to designate an amount to be deposited in an account for the Fund, or for use by individuals
who have an income tax liability to designate an amount to be paid to the 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 be deducted
from the refund that would otherwise be payable to the individual and, instead, be paid to the Fund. The Division of Revenue
shall forward the amounts designated for the Fund to the Delaware Chapter of the National Multiple Sclerosis Society to be
used exclusively by the Delaware Chapter for the benefit of Delawareans who have been diagnosed with multiple sclerosis, and
of those Delawareans who may be diagnosed in the future.
(c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to
be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Delaware Chapter of
the National Multiple Sclerosis Society to be used exclusively by the Delaware Chapter for the benefit of Delawareans who
have been diagnosed with multiple sclerosis, and of those Delawareans who may be diagnosed in the future.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form whereby an individual may voluntarily
designate a contribution of an amount of $1.00 or more to the Delaware Chapter of the National Multiple Sclerosis Society
Fund.
(e) The amount designated by an individual on the income tax return form shall be deducted from the tax refund to which the
individual is entitled, or the amount designated may be added to the individual's payment of taxes due, but the amount may
not be included in the general revenue of the State.
(f) A contribution to the Fund must be forwarded by the Division of Revenue to the Delaware Chapter of the National Multiple
Sclerosis Society within 20 days after the receipt of the contribution.
(g) From time to time as determined by the Delaware State Clearinghouse Committee, the Delaware Chapter of the National Multiple
Sclerosis Society shall submit a report to members of the Committee detailing revenues, expenditures, and program measures
for the fiscal period requested. The report must be descriptive in nature, as well as concise and informative. The Committee
may summon any person employed by or associated with the Delaware Chapter of the National Multiple Sclerosis Society to appear
before the Committee to answer questions as the Committee may require.
77 Del. Laws, c. 210, § 1.;
§§ 1194-1203. [Reserved.]
§ 1204. Income taxes of members of armed forces on death.
Transferred.
§§ 1205-1209. Setoff between refund and debt to claimant agency -- Authorized; definitions; regulations; remedy not exclusive;
joint and combined returns.
Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.
§ 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.;
§ 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.;
§ 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.;
§ 1184. U.S. Olympics account.
(a) There is hereby established, within the office of the State Treasurer, a U.S. Olympics account, 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 deposited to such an account, pursuant to subsections (b) and (c) of this section.
(b) The amount designated shall be deducted from the refund that would otherwise be payable to the individual and paid to
the U.S. Olympic Committee, a congressionally chartered corporation under Public Law 95-606, 36 U.S.C. § 371 et seq. The Director
of the Division of Revenue or the Director's designee shall forward the amounts designated to the office of the State Treasurer
which shall deposit them to the credit of the U.S. Olympics account.
(c) An individual who has an income tax liability may, in addition to this obligation, include a donation to be deposited
with the State Treasurer which shall be placed in the U.S. Olympics account.
(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 U.S. Olympic Committee.
(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) The Division of Revenue shall determine the total amount designated pursuant to this section and shall forward such amount
to the U.S. Olympics account.
(g) No less than annually, the State Auditor shall draw a warrant payable to the U.S. Olympic Committee upon presentation
of proper vouchers from the Division of Accounting. The amount of the warrant shall be the amount which has been designated
by the contributing individuals as provided in subsections (b) and (c) of this section and verified by the Division of Revenue
to be placed in the U.S. Olympics account by the State Treasurer or the State Treasurer's designee.
73 Del. Laws, c. 179, § 1.;
§ 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.;
§ 1186. Delaware Children's Trust Fund.
Repealed by 77 Del. Laws, c. 351, § 2, effective July 12, 2010.
§ 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.;
§ 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.;
§ 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 created by Governor's Executive Order No.
43 on April 4, 2003, or any successor fund that shall be lawfully created for the purposes of alleviating financial hardship
for Delaware service persons who have been called to active duty (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.;
§ 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.;
§ 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.;
§ 1192. The Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation.
(a) To honor and memorialize the lives of Cynthia Waterman and Sidney DeSmyter and all other women who have fought valiantly
against the ravages of ovarian cancer, but lost, the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation
is hereby established. Individuals who claim an overpayment of taxes may designate an amount to be deposited in the Delaware
Ovarian Cancer Foundation Fund at the Delaware Community Foundation, and individuals who have an income tax liability may
designate an amount to be paid to the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation, 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 be deducted
from the refund that would otherwise be payable to the individual, and, instead, be paid to the Delaware Ovarian Cancer Foundation
Fund at the Delaware Community Foundation. The Division of Revenue shall forward the designated amounts to the Delaware Ovarian
Cancer Foundation Fund at the Delaware Community Foundation who, in turn, shall deposit them to the credit of the Delaware
Ovarian Cancer Foundation Fund to be used for ovarian cancer research, with emphasis on early detection, education, and awareness.
(c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to
be paid to the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation. The Division of Revenue shall
forward the designated amounts to the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation who, in
turn, shall deposit them to the credit of the Delaware Ovarian Cancer Foundation Fund to be used for ovarian cancer research,
with emphasis on early detection, education and awareness.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule where an individual may
voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Ovarian Cancer Foundation Fund at the Delaware
Community Foundation.
(e) An amount designated for the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation on the income
tax return form must be deducted from the tax refund to which the individual is entitled, or an amount designated may be added
to the individual's payment of taxes due. In neither case may those amounts be included in the general revenue of the State.
(f) From time to time as determined by the Delaware State Clearinghouse Committee, the custodians of the Delaware Ovarian
Cancer Foundation Fund at the Delaware Community Foundation 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 in nature,
as well as concise and informative. The Committee may cause any person employed by or associated with the Delaware Ovarian
Cancer Foundation Fund at the Delaware Community Foundation to appear before the Committee and answer questions that the Committee
may require.
77 Del. Laws, c. 209, § 1.;
§ 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund.
(a) The Delaware Chapter of the National Multiple Sclerosis Society Fund (Fund) is hereby established for use by individuals
who claim an overpayment of taxes to designate an amount to be deposited in an account for the Fund, or for use by individuals
who have an income tax liability to designate an amount to be paid to the 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 be deducted
from the refund that would otherwise be payable to the individual and, instead, be paid to the Fund. The Division of Revenue
shall forward the amounts designated for the Fund to the Delaware Chapter of the National Multiple Sclerosis Society to be
used exclusively by the Delaware Chapter for the benefit of Delawareans who have been diagnosed with multiple sclerosis, and
of those Delawareans who may be diagnosed in the future.
(c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to
be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Delaware Chapter of
the National Multiple Sclerosis Society to be used exclusively by the Delaware Chapter for the benefit of Delawareans who
have been diagnosed with multiple sclerosis, and of those Delawareans who may be diagnosed in the future.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form whereby an individual may voluntarily
designate a contribution of an amount of $1.00 or more to the Delaware Chapter of the National Multiple Sclerosis Society
Fund.
(e) The amount designated by an individual on the income tax return form shall be deducted from the tax refund to which the
individual is entitled, or the amount designated may be added to the individual's payment of taxes due, but the amount may
not be included in the general revenue of the State.
(f) A contribution to the Fund must be forwarded by the Division of Revenue to the Delaware Chapter of the National Multiple
Sclerosis Society within 20 days after the receipt of the contribution.
(g) From time to time as determined by the Delaware State Clearinghouse Committee, the Delaware Chapter of the National Multiple
Sclerosis Society shall submit a report to members of the Committee detailing revenues, expenditures, and program measures
for the fiscal period requested. The report must be descriptive in nature, as well as concise and informative. The Committee
may summon any person employed by or associated with the Delaware Chapter of the National Multiple Sclerosis Society to appear
before the Committee to answer questions as the Committee may require.
77 Del. Laws, c. 210, § 1.;
§§ 1194-1203. [Reserved.]
§ 1204. Income taxes of members of armed forces on death.
Transferred.
§§ 1205-1209. Setoff between refund and debt to claimant agency -- Authorized; definitions; regulations; remedy not exclusive;
joint and combined returns.
Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.
§ 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.;
§ 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.;
§ 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.;
§ 1184. U.S. Olympics account.
(a) There is hereby established, within the office of the State Treasurer, a U.S. Olympics account, 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 deposited to such an account, pursuant to subsections (b) and (c) of this section.
(b) The amount designated shall be deducted from the refund that would otherwise be payable to the individual and paid to
the U.S. Olympic Committee, a congressionally chartered corporation under Public Law 95-606, 36 U.S.C. § 371 et seq. The Director
of the Division of Revenue or the Director's designee shall forward the amounts designated to the office of the State Treasurer
which shall deposit them to the credit of the U.S. Olympics account.
(c) An individual who has an income tax liability may, in addition to this obligation, include a donation to be deposited
with the State Treasurer which shall be placed in the U.S. Olympics account.
(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 U.S. Olympic Committee.
(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) The Division of Revenue shall determine the total amount designated pursuant to this section and shall forward such amount
to the U.S. Olympics account.
(g) No less than annually, the State Auditor shall draw a warrant payable to the U.S. Olympic Committee upon presentation
of proper vouchers from the Division of Accounting. The amount of the warrant shall be the amount which has been designated
by the contributing individuals as provided in subsections (b) and (c) of this section and verified by the Division of Revenue
to be placed in the U.S. Olympics account by the State Treasurer or the State Treasurer's designee.
73 Del. Laws, c. 179, § 1.;
§ 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.;
§ 1186. Delaware Children's Trust Fund.
Repealed by 77 Del. Laws, c. 351, § 2, effective July 12, 2010.
§ 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.;
§ 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.;
§ 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 created by Governor's Executive Order No.
43 on April 4, 2003, or any successor fund that shall be lawfully created for the purposes of alleviating financial hardship
for Delaware service persons who have been called to active duty (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.;
§ 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.;
§ 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.;
§ 1192. The Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation.
(a) To honor and memorialize the lives of Cynthia Waterman and Sidney DeSmyter and all other women who have fought valiantly
against the ravages of ovarian cancer, but lost, the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation
is hereby established. Individuals who claim an overpayment of taxes may designate an amount to be deposited in the Delaware
Ovarian Cancer Foundation Fund at the Delaware Community Foundation, and individuals who have an income tax liability may
designate an amount to be paid to the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation, 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 be deducted
from the refund that would otherwise be payable to the individual, and, instead, be paid to the Delaware Ovarian Cancer Foundation
Fund at the Delaware Community Foundation. The Division of Revenue shall forward the designated amounts to the Delaware Ovarian
Cancer Foundation Fund at the Delaware Community Foundation who, in turn, shall deposit them to the credit of the Delaware
Ovarian Cancer Foundation Fund to be used for ovarian cancer research, with emphasis on early detection, education, and awareness.
(c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to
be paid to the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation. The Division of Revenue shall
forward the designated amounts to the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation who, in
turn, shall deposit them to the credit of the Delaware Ovarian Cancer Foundation Fund to be used for ovarian cancer research,
with emphasis on early detection, education and awareness.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule where an individual may
voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Ovarian Cancer Foundation Fund at the Delaware
Community Foundation.
(e) An amount designated for the Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation on the income
tax return form must be deducted from the tax refund to which the individual is entitled, or an amount designated may be added
to the individual's payment of taxes due. In neither case may those amounts be included in the general revenue of the State.
(f) From time to time as determined by the Delaware State Clearinghouse Committee, the custodians of the Delaware Ovarian
Cancer Foundation Fund at the Delaware Community Foundation 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 in nature,
as well as concise and informative. The Committee may cause any person employed by or associated with the Delaware Ovarian
Cancer Foundation Fund at the Delaware Community Foundation to appear before the Committee and answer questions that the Committee
may require.
77 Del. Laws, c. 209, § 1.;
§ 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund.
(a) The Delaware Chapter of the National Multiple Sclerosis Society Fund (Fund) is hereby established for use by individuals
who claim an overpayment of taxes to designate an amount to be deposited in an account for the Fund, or for use by individuals
who have an income tax liability to designate an amount to be paid to the 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 be deducted
from the refund that would otherwise be payable to the individual and, instead, be paid to the Fund. The Division of Revenue
shall forward the amounts designated for the Fund to the Delaware Chapter of the National Multiple Sclerosis Society to be
used exclusively by the Delaware Chapter for the benefit of Delawareans who have been diagnosed with multiple sclerosis, and
of those Delawareans who may be diagnosed in the future.
(c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to
be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Delaware Chapter of
the National Multiple Sclerosis Society to be used exclusively by the Delaware Chapter for the benefit of Delawareans who
have been diagnosed with multiple sclerosis, and of those Delawareans who may be diagnosed in the future.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form whereby an individual may voluntarily
designate a contribution of an amount of $1.00 or more to the Delaware Chapter of the National Multiple Sclerosis Society
Fund.
(e) The amount designated by an individual on the income tax return form shall be deducted from the tax refund to which the
individual is entitled, or the amount designated may be added to the individual's payment of taxes due, but the amount may
not be included in the general revenue of the State.
(f) A contribution to the Fund must be forwarded by the Division of Revenue to the Delaware Chapter of the National Multiple
Sclerosis Society within 20 days after the receipt of the contribution.
(g) From time to time as determined by the Delaware State Clearinghouse Committee, the Delaware Chapter of the National Multiple
Sclerosis Society shall submit a report to members of the Committee detailing revenues, expenditures, and program measures
for the fiscal period requested. The report must be descriptive in nature, as well as concise and informative. The Committee
may summon any person employed by or associated with the Delaware Chapter of the National Multiple Sclerosis Society to appear
before the Committee to answer questions as the Committee may require.
77 Del. Laws, c. 210, § 1.;
§§ 1194-1203. [Reserved.]
§ 1204. Income taxes of members of armed forces on death.
Transferred.
§§ 1205-1209. Setoff between refund and debt to claimant agency -- Authorized; definitions; regulations; remedy not exclusive;
joint and combined returns.
Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.
