Fiscal Note

SB 196 — Fiscal Note/Fee Impact

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Mentions of “PERSONAL INCOME TAX” — 3 found

… SENATE BILL NO. 196 SPONSOR: Senator Bonini DESCRIPTION: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX REBATE. Assumptions: 1. Section 1 of this Act becomes effective July 1, 2022. Section 2 of this Act becomes effectiv …

… tax rebate to resident individuals for the tax year 2020. 3. To qualify for the rebate, a resident must have made a personal income tax payment during calendar year 2020 and incurred personal income tax liability in calendar year 2021. 4. Resident indi …

… ualify for the rebate, a resident must have made a personal income tax payment during calendar year 2020 and incurred personal income tax liability in calendar year 2021. 4. Resident individuals who file a Delaware return as single, joint, married but fili …

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