Del. Code tit. 30 § 20C-101
Current through 2024 Legislative Session Act Chapter 510
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 one-time credit for the tax year in which the automatic external defibrillator is placed in service.
30 Del. C. § 20C-101