DE SB241

Expands the Disabled Veterans School Tax Credit to allow a deceased disabled veteran's surviving spouse to continue claiming the full school tax credit if the spouse meets eligibility requirements.

Surviving spouse eligibility requires: (1) was a titled property owner before the veteran's death, (2) has not remarried, and (3) owns and occupies the property as their principal residence.

Surviving spouse loses eligibility if they remarry, cease to be a titled owner, or stop occupying the property as their principal residence.

Requires the Secretary of Finance to establish a process with tax receivers and county treasurers to verify surviving spouse eligibility and maintain the credit without disruption following the veteran's death.

Makes technical corrections to conform existing law to Delaware Legislative Drafting Manual standards.