Section 1184 - Sl24: Unlocke The Light Foundation(a) There is hereby established an SL24: UnLocke the Light Foundation Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to SL24: UnLocke the Light Foundation Fund.(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to SL24: UnLocke the Light Foundation Fund.(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the SL24: UnLocke the Light Foundation Fund.(e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the SL24: UnLocke the Light Foundation.Added by Laws 2023, ch. 280,s 1, eff. 6/27/2024.