Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 20E-101. Declaration of purpose.
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§ 20E-101. Declaration of purpose. 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 organs and bone marro…
30 Del. C. § 20E-102. Definitions.
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§ 20E-102. Definitions. For purposes of this chapter: (1) “Donor” means a resident of Delaware donating 1 or more human organs, or a part thereof, or bone marrow, to another human for human organ transplantation. (2) “Gross wages” means that part of the sum reported on Form W-2, …
30 Del. C. § 20E-103. Tax credit for expenses associated with human organ or bone marrow donation [Transferred].
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§ 20E-103. Tax credit for expenses associated with human organ or bone marrow donation [Transferred]. Transferred to § 1118 of this title by 84 Del. Laws, c. 366, § 6, effective Aug. 2, 2024.
30 Del. C. § 20E-104. Tax credit for wages paid by qualified employer [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2].
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§ 20E-104. Tax credit for wages paid by qualified employer [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]. (a) Subject to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary of the D…