{"data":{"id":"us-de/30-del.-c.-20b-103","jurisdiction":"us-de","citation":"30 Del. C. § 20B-103","heading":"Limitations.","body":"Notwithstanding § 20B-102 of this title, no vocational rehabilitation referral counted for purposes of the tax credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits by subchapters II, III, IX and X of Chapter 20 of this title.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 20B. Employer Tax Credit for Hiring Individuals with Disabilities"],"source_url":"https://delcode.delaware.gov/title30/c020b/index.html#20B-103","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"c588f6a4198cc2c20a6bdd8f650c3f874b267cc68c2cab74a45612485451fee4","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-20b-102","next":"us-de/30-del.-c.-20b-104"},"notice":"GroundRules: Original legal text. Not legal advice."}