§ 20A-103. Limitations.
§ 20A-103. Limitations. Notwithstanding § 20A-102 of this title, no qualified veterans counted for purposes of veterans’ opportunity credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits provided by subchapters II, III, IX and X of Chapter 20 of this title. 78 Del. Laws, c. 381, […]
§ 20A-104. Rules and regulations.
§ 20A-104. Rules and regulations. The Director of Revenue is authorized to promulgate rules and regulations not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for administration and enforcement of this chapter. No rule or regulation adopted pursuant to the authority granted by this section […]
§ 20B-100. Declaration of purpose.
§ 20B-100. Declaration of purpose. The purpose of this chapter is to provide Delaware’s employers an incentive to hire referrals from vocational rehabilitation. Provision of a hiring incentive is intended to implement public policy established by § 3302 of Title 14, § 5503 of Title 16, and § 7909A of Title 29 which promote meaningful […]
§ 20B-101. Definitions.
§ 20B-101. Definitions. For purposes of this chapter: (1) “Designated state agencies” means the Division of Vocational Rehabilitation and the Division for the Visually Impaired. (2) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and […]
§ 20B-102. . . Credit for wages paid to qualified employee.
§ 20B-102. . Credit for wages paid to qualified employee. (a) Subject to the limitations contained in § 20B-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall be eligible during the year in which a qualified employee […]
§ 20B-103. . . Limitations.
§ 20B-103. . Limitations. Notwithstanding § 20B-102 of this title, no vocational rehabilitation referral counted for purposes of the tax credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits by subchapters II, III, IX and X of Chapter 20 of this title. 80 Del. Laws, c. […]
§ 20B-104. Rules and regulations.
§ 20B-104. Rules and regulations. The Director of Revenue is authorized to promulgate rules and regulations consistent with this chapter and require such facts and information be reported as the Director deems necessary for administration and enforcement of this chapter. No rule or regulation adopted pursuant to the authority granted in this section shall extend, […]
§ 20C-100. Declaration of policy.
§ 20C-100. Declaration of policy. The purpose of this chapter is to create incentives for businesses with locations in Delaware to purchase and place automatic external defibrillators into service in this State. 81 Del. Laws, c. 236, § 1;
§ 20C-101. Tax credit for automatic external defibrillator placed in service.
§ 20C-101. Tax credit for automatic external defibrillator placed in service. Any business that places an automatic external defibrillator in service at a business location within the State is entitled to a credit equal to $100 per unit for a tax year beginning after December 31, 2017. This credit is a 1-time credit for the […]
§ 20E-101. Declaration of purpose [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2].
§ 20E-101. Declaration of purpose [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]. The purpose of this chapter is to provide incentives for resident individuals of Delaware to donate organs and bone marrow for transplantation and for Delaware employers to grant paid time off to such individuals who donate […]