Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 20B-100. Declaration of purpose.
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§ 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 Tit…
30 Del. C. § 20B-101. Definitions.
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§ 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 St…
30 Del. C. § 20B-102. . Credit for wages paid to qualified employee.
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§ 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 …
30 Del. C. § 20B-103. . Limitations.
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§ 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…
30 Del. C. § 20B-104. Rules and regulations.
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§ 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 …