DE SB182

Establishes a Protecting Delaware's Children Fund allowing individuals to voluntarily contribute to the fund through their income tax returns.

Permits taxpayers claiming refunds to designate $1.00 or more to be deducted from their refund and directed to the fund.

Allows taxpayers with income tax liability to add a voluntary donation of $1.00 or more to their tax payment for the fund.

Requires the Division of Revenue to provide a designated space on Delaware income tax return forms for individuals to make contributions to the fund.

Directs all collected amounts to the Delaware Community Foundation to fund public awareness campaigns promoting the reporting of child abuse, with the Delaware State Clearinghouse Committee overseeing periodic reporting on fund revenues and expenditures.