Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 2031
Declaration of purpose [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
Official textdelcode.delaware.gov
The purpose of this subchapter shall be to mitigate traffic congestion associated with commuting to and from the work site during peak travel periods and to accomplish traffic mitigation through the provision of a tax incentive to employers. Employer programs which specifically target “welfare to work” employees are exempt from the peak period limitation. An additional purpose shall be to decrease the number of single occupant vehicles and increase the use of alternative modes of travel during the commute to and from work.
Amendment history
67 Del. Laws, c. 160, § 1; 68 Del. Laws, c. 425, § 1; 72 Del. Laws, c. 188, §§ 1-3
Source: view the official text
In this title (40 sections)
- 30-2006F · Appeals
- 30-2007 · Unused tax credit
- 30-2007F · Audit
- 30-2008 · Administrative costs
- 30-2008F · Report
- 30-2009F · Total amount of credits permitted in each fiscal year;…
- 30-2010 · Definitions
- 30-2010F · Data disclosure and sharing
- 30-2011 · Investment and employment credit against corporation income…
- 30-2011F · Sunset clause
- 30-2012 · Reduction in license fees for investment and employment
- 30-2013 · Rules and regulations
- 30-2014 · Report on effect of subchapters II and III of this chapter…
- 30-2015 · Successors in title
- 30-2020 · Definitions
- 30-2021 · Credit against corporation income tax for investment and…
- 30-2022 · Reduction in license fees for investment and employment in…
- 30-2023 · Subchapter S corporations [Repealed]
- 30-2024 · Credit against personal income tax
- 30-2030 · Short title [For application of this subchapter, see 67 Del.…
- 30-2031 · Declaration of purpose [For application of this subchapter,…
- 30-2032 · Definitions [For application of this subchapter, see 67 Del.…
- 30-2033 · Reduction in business taxes and/or license fees for…
- 30-2034 · Rules and regulations [For application of this subchapter,…
- 30-2035 · Confidentiality [For application of this subchapter, see 67…
- 30-2036 · Department responsibilities [For application of this…
- 30-2037 · Limitation on credits [For application of this subchapter,…
- 30-2040 · Credit against corporation income tax for clean energy…
- 30-2051 · Declaration of purpose [Suspended beginning in Fiscal Year…
- 30-2052 · Definitions [Suspended beginning Fiscal Year 2013; see 85…
- 30-2053 · Agency plans [Suspended beginning Fiscal Year 2013; see 85…
- 30-2054 · Department review of plans [Suspended beginning in Fiscal…
- 30-2055 · Rules and regulations [Suspended beginning in Fiscal Year…
- 30-2056 · Agency provision of commuter benefits [Suspended beginning in…
- 30-2057 · Preemption [Suspended beginning in Fiscal Year 2013; see 85…
- 30-2061 · Alternative calculation of Headquarters Management…
- 30-2062 · Credit against income tax for new Headquarters Management…
- 30-2063 · Occupational license; exemption from occupational gross…
- 30-2064 · Regulations
- 30-2070 · Amount of credit and applicable procedures