Tax credit for automatic external defibrillator placed in service.

Del. Code tit. 30, § 20C-101
in effect
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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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c020c/index.htmlFetched: 10/4/2026

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Del. Code tit. 30, § 20C-101 — Tax credit for automatic external defibrillator placed in service | Delaware Code | Corpus