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 Chapter 11 of this title in the amount of $400. The Secretary may prescribe such rules and regulations as the Secretary deems necessary to carry out the purpose of this statute.
62 Del. Laws, c. 353, § 1; 64 Del. Laws, c. 406, § 1; 65 Del. Laws, c. 397, §§ 1, 2; 65 Del. Laws, c. 518, §§ 1, 2; 69 Del. Laws, c. 388, § 1; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, 1st Sp. Sess., c. 244, § 1; 74 Del. Laws, c. 338, § 1; 75 Del. Laws, c. 79, § 1.