Section 20A-101 - DefinitionsFor purposes of this chapter:
(1) "Gross wages" means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as "Medicare wages and tips" that is attributable to Delaware sources.(2) "Qualified employer" means an employer located in Delaware which hires and employs 1 or more qualified veterans.(3) "Qualified military service" means military service for which a veteran received: a. The Afghanistan Campaign Medal;b. The Iraq Campaign Medal; orc. The Global War on Terrorism Expeditionary Medal.(4) "Qualified veteran" means either a Delaware resident who engaged in qualified military service, or a nonresident who, as member of the Delaware National Guard, engaged in qualified military service, and who: a. Has provided to the qualified employer documentation showing that he or she was honorably discharged or is a current member of a National Guard or Reserve unit; andb. Was initially hired by the qualified employer on or after January 1, 2012, and prior to January 1, 2016.(5) "Secretary" means the Secretary of the Department of Finance described in § 8302 of Title 29.(6) "Sustained employment" means a period of employment that is not less than 185 days during the taxable year. 78 Del. Laws, c. 381, § 1; 70 Del. Laws, c. 186, § 1.;