HB 491 Summary

• Amends Delaware Code Title 14 to clarify requirements for the disabled veterans' school tax credit by specifying acceptable documents to prove principal residence.

• Allows veterans to demonstrate principal residence by providing a current utility bill, bank statement, government check, paycheck, or other government document showing name and address.

• Requires applicants to sign an affidavit confirming they are not receiving a similar tax benefit in any other state.

• Applies to veterans receiving 100% disability compensation from the U.S. Department of Veterans Affairs for service-connected, permanent and total disability who are legally domiciled in Delaware for at least 3 consecutive years.