DE · constitutions
Del. Const. art. VIII, § 9
Retroactive increase of taxation of personal income
Any law which shall have the effect of increasing the rates of taxation on personal income for any year or part thereof before the date of the enactment thereof, or for any year or years before the year in which the law is enacted, shall be void.
History
52 Del. Laws, c. 62 and 53 Del. Laws, c. 377; 84 Del. Laws, c. 281 and 85 Del. Laws, c. 5
Provenance
- Source
- delcode.delaware.gov
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
9a0459975911556bd5e06886683555a937aa293d4f3cc7cf75964119d4881625
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.