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![handle is hein.ssl/ssde0217 and id is 1 raw text is:
Legislative Council,
General Assembly
State of Delaware
LAWS OF DELAWARE
VOLUME 84
CHAPTER 1
152nd GENERAL ASSEMBLY
FORMERLY
HOUSE BILL NO. 25
AN ACT TO DECLARE THE 2022 DELAWARE RELIEF REBATES AS QUALIFIED DISASTER PAYMENTS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
WHEREAS, in response to COVID-19, a nationwide emergency was declared by Donald J. Trump, President
of the United States, on March 13, 2020, pursuant to the federal Robert T. Stafford Disaster Relief and Emergency
Assistance Act [42 U.S.C. § 5121 et seq.], and is still in effect; and
WHEREAS, a federal major disaster declaration for Delaware was approved on April 5, 2020; and
WHEREAS, as a federal declared disaster, the COVID-19 pandemic is considered a qualified disaster for
purposes of § 139 of the Internal Revenue Code [26 U.S.C. § 139]; and
WHEREAS, under § 139 of the Internal Revenue Code [26 U.S.C. § 139] and for federal individual income
tax purposes, an amount received by an individual in connection with the COVID-19 pandemic may qualify as a
disaster relief payment that is excluded from the recipient's gross income; and
WHEREAS, House Bill No. 360, as amended by House Amendment No. 1, of the 151st Session of the
General Assembly was enacted on April 14, 2022, and is known as the 2022 Delaware Relief Rebate Program or,
the Act; and
WHEREAS, to reimburse or pay for reasonable and necessary personal, family, living, or funeral expenses
incurred as a result of the COVID-19 pandemic or, in connection with the COVID-19 pandemic, in order to promote
the general welfare, the Act provided for specific and immediate economic relief in the form of a rebate to the residents
of the State of Delaware; and
WHEREAS, the Legislature desires to declare its intention that the relief rebates issued under 2022 Delaware
Relief Rebate Program during the period that the federal major disaster declaration exists for the State of Delaware
are to be considered qualified disaster relief payments under the Internal Revenue Code.
NOW, THEREFORE:
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. The General Assembly declares that a relief rebate issued to or for the benefit of an individual
under the 2022 Delaware Relief Rebate Program during the period that the federal major disaster declaration exists
for the State of Delaware is an amount paid to reimburse or pay for reasonable and necessary personal, family, living,
or funeral expenses incurred as a result of the COVID-19 pandemic, or is an amount paid in connection with the
COVID-19 pandemic in order to promote the general welfare. Accordingly, a relief rebate issued to or for the benefit
of an individual under the 2022 Delaware Relief Rebate Program during the period that the federal major disaster
declaration exists for the State of Delaware is intended to be a qualified disaster relief payment under § 139 of the
Internal Revenue Code [26 U.S.C. § 139].
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