§ 20A-102. Credit for wages paid to qualified veterans.
§ 20A-102. Credit for wages paid to qualified veterans. (a) Subject to the limitations contained in § 20A-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 veteran is […]
§ 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 […]
§ 20A-100. Declaration of purpose.
§ 20A-100. Declaration of purpose. The purpose of this chapter shall be to provide Delaware’s employers with an incentive to hire veterans who have served in overseas conflicts since 2001. Upon their return home, these veterans face a difficult job market and have experienced relatively high rates of unemployment. The tax credit created by this […]
§ 20A-101. Definitions.
§ 20A-101. Definitions. For purposes of this chapter: (1) “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 tips” that is attributable to Delaware sources. (2) “Qualified employer” means an employer located in Delaware which […]