Definitions

# (1)

“Designated state agencies” means the Division of Vocational Rehabilitation and the Division for the Visually Impaired.

# (2)

“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.

# (3)

“Qualified employer” means an employer located in Delaware which hires and employs 1 or more vocational rehabilitation referrals.

# (4)

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

# (5)

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

# (6)

“Vocational rehabilitation referral” means any individual who is certified by the designated state agencies as:

a. Having a physical or mental disability which, for such individual, constitutes or results in a substantial impediment to employment; and

b. Having been referred to the employer upon completion of, or while receiving, rehabilitative services pursuant to:

# 1.

An individualized plan for employment under a state plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 [29 U.S.C. § 701 et seq.];

# 2.

A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code [38 U.S.C. § 3100 et seq.].