DE SB244

Allows Delaware income tax filers to voluntarily designate $1.00 or more from their tax refund to be paid to the Senior Trust Fund instead of receiving it as a refund.

Permits taxpayers with income tax liability to add a voluntary donation of $1.00 or more to the Senior Trust Fund in addition to their tax payment.

Requires the Division of Revenue to provide a space on Delaware income tax return forms where individuals can voluntarily designate contributions to the Senior Trust Fund.

Designated amounts are deducted from tax refunds or added to tax payments and cannot be included in the state's general revenue.

Transfers all designated contributions collected by the Division of Revenue to the Senior Trust Fund established under Title 11, Section 4101(i) of the Delaware Code.