2020 Delaware Code
Title 30 - State Taxes
Chapter 20. Business Tax Credits and Deductions
Subchapter VI. Commuter Benefits for State Employees [Suspended Beginning Fiscal Year 2013; See 82 Del. Laws, C. 242, § 253].
§ 2052 Definitions [Suspended beginning Fiscal Year 2013; see 82 Del. Laws, c. 242, § 253].
(a) “Commuter benefits” means incentives including monetary incentives, provided by the employer to the employee in conjunction with an approved traffic plan.
(b) “Department” shall mean the Department of Transportation and its several divisions, agencies, authorities and administrations as appropriate.
(c) “Employee” shall mean an individual employed by a state agency.
(d) “Employer” shall mean a state agency.
(e) “Secretary” shall mean the Secretary of the Department of Transportation or the Secretary's delegate.
(f) “State” means the State of Delaware.
(g) “State agency” shall mean any office, department, board, commission, committee, court, school district, board of education and all public bodies existing by virtue of an act of the General Assembly or the Constitution of the State, excepting only political subdivisions of the State, their agencies and other public agencies not specifically included in this definition and which exist by virtue of state law and whose jurisdiction:
(1) Is limited to a political subdivision of the State or to a portion thereof; or
(2) Extends beyond the ordinance of the State.
