Definitions

# (1)

“Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources.

# (2)

“Qualified employer” means an employer located in Delaware which hires and employs 1 or more qualified veterans.

# (3)

“Qualified military service” means military service for which a veteran received:

a. The Afghanistan Campaign Medal;

b. The Iraq Campaign Medal; or

c. The Global War on Terrorism Expeditionary Medal.

# (4)

“Qualified veteran” means either a Delaware resident who engaged in qualified military service, or a nonresident who, as member of the Delaware National Guard, engaged in qualified military service, and who:

a. Has provided to the qualified employer documentation showing that the veteran was honorably discharged or is a current member of a National Guard or Reserve unit; and

b. Was initially hired by the qualified employer on or after January 1, 2012, and prior to January 1, 2016.

# (5)

“Secretary” means the Secretary of the Department of Finance described in § 8302 of Title 29.

# (6)

“Sustained employment” means a period of employment that is not less than 185 days during the taxable year.