§ 20C-101 Tax credit for automatic external defibrillator placed in service.

30 DE Code § 20C-101 (2019) (N/A)
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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.