Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 20C-100. Declaration of policy.
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§ 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;
30 Del. C. § 20C-101. Tax credit for automatic external defibrillator placed in service.
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§ 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,…