{"data":{"id":"us-de/30-del.-c.-20c-101","jurisdiction":"us-de","citation":"30 Del. C. § 20C-101","heading":"Tax credit for automatic external defibrillator placed in service.","body":"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.","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-101","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"d49e03939c21d274f5cc4f7d2230029501e40140b09466dbb7c3789ebd4bd120","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-20c-100","next":"us-de/30-del.-c.-20d-101"},"notice":"GroundRules: Original legal text. Not legal advice."}