{"data":{"id":"us-de/30-del.-c.-20c-100","jurisdiction":"us-de","citation":"30 Del. C. § 20C-100","heading":"Declaration of policy.","body":"The purpose of this chapter is to create incentives for businesses with locations in Delaware to purchase and place automatic external defibrillators into service in this State.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 20C. Tax Credit for Automatic External Defibrillators"],"source_url":"https://delcode.delaware.gov/title30/c020c/index.html#20C-100","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"23dff2ce86b008b7443d2e0e66a5e75a976129b7119b63e9387d3364afcc66fe","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-20b-104","next":"us-de/30-del.-c.-20c-101"},"notice":"GroundRules: Original legal text. Not legal advice."}