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.
Del. Code tit. 30, § 20C-101
Tax credit for automatic external defibrillator placed in service
81 Del
Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.