A resident individual who is an active member, as defined by the rules and bylaws of the company, during the tax year of a Delaware volunteer fire, ambulance, or rescue service company or its auxiliary shall be allowed a nonrefundable credit against the tax imposed by this chapter in the amount of $1,000. The Secretary may prescribe such rules and regulations as the Secretary deems necessary to carry out the purpose of this statute.

62 Del. Laws, c. 353, § ?1; 64 Del. Laws, c. 406, § ?1; 65 Del. Laws, c. 397, §§ ?1, 2; 65 Del. Laws, c. 518, §§ ?1, 2; 69 Del. Laws, c. 388, § ?1; 70 Del. Laws, c. 186, § ?1; 72 Del. Laws, 1st Sp. Sess., c. 244,, § ?1; 74 Del. Laws, c. 338, § ?1; 75 Del. Laws, c. 79, § ?1; 82 Del. Laws, c. 289, § 1; 83 Del. Laws, c. 311, § 1;