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 tax year in which the automatic external defibrillator is placed in service. 81 Del. Laws, c. 236, § 1;