Volunteer Firefighter's Credit
The law allows a credit of $400 against the income tax liability of Delaware residents who are active firefighters, or members of fire company auxiliaries or rescue squads. To qualify for the credit, you must be an active volunteer firefighter on call to fight fires on a regular basis, a member of a fire company auxiliary or active member of an organized rescue squad in a Delaware Volunteer Company. Active status of the members is verified annually by the Division of Revenue with the Volunteer Firefighter Companies.
You must enter the Fire Company number where you volunteer to qualify for the credit. Only one credit may be claimed by each spouse.