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2025 Delaware Code
Title 30 - State Taxes
Chapter 20C. Tax Credit for Automatic External Defibrillators
§ 20C-101. Tax credit for automatic external defibrillator placed in service.
Universal Citation:
30 DE Code § 20C-101 (2025)
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§ 20C-101. Tax credit for automatic external defibrillator placed in service.
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;
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