DE HB125

Amends Title 22 of the Delaware Code Section 902 to establish municipal user tax limitations at 1.25 percent of resident income and 1.25 percent of nonresident income earned within the city per annum.

Exempts employees of the Delaware State Police, Division of Alcohol and Tobacco Enforcement, and Division of Probation and Parole from Wilmington city income tax on earnings solely related to Operation: Pressure Point.

Operation: Pressure Point is a state initiative responding to elevated homicide rates, with participating state personnel assisting city police at an approximate annual cost of $750,000 to the State.

The tax exemption expires upon conclusion of Operation: Pressure Point unless extended by subsequent legislative action.