The law allows a credit up to $400 against the income tax liability of Delaware residents who are active firefighters, or members of fire company auxiliaries or rescue squads, for the purchase of clothing, equipment, motor fuel and other items necessary to perform their duties. You must retain your proof of purchases or the credit will be denied. To qualify for the credit, you must be an active volunteer firefighter on call to fight fires on a regular basis, a member of a fire company auxiliary or active member of an organized rescue squad in a Delaware Volunteer Company. You must enter the Fire Company number where you volunteer on Line 11 in the space provided, to qualify for the credit. Enter the amount of this credit on Line 11, Column A and/or B. Only one $400 credit may be claimed by each spouse. A credit may not be claimed for any of the following items: raffle tickets, benefit dinners, cash contributions, auctions, or any other such function.

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