Delaware § 3714 Federal and state income tax

Delaware Statutes

§ 3714 — Federal and state income tax

Delaware § 3714

Title19

PartMiscellaneous Programs

Ch. 37Family and Medical Leave Insurance Program

This text of Delaware § 3714 (Federal and state income tax) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 19, § 3714 (2026).

Text

The employer or an approved private plan under § 3716 of this title shall advise a covered individual filing a new claim for family and medical leave benefits, at the time of filing the claim, of all of the following:

(1)Family and medical leave benefits may be subject to federal and state income taxes.

(2)Requirements exist pertaining to federal and state estimated tax payments on family and medical leave benefits.

(3)Under regulations established by the Secretary, applicable taxes will be deducted and withheld from the covered individual’s payment of family and medical leave benefits.

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The employer or an approved private plan under § 3716 of this title shall advise a covered individual filing a new claim for family and medical leave benefits, at the time of filing the claim, of all of the following:

(1) Family and medical leave benefits may be subject to federal and state income taxes.

(2) Requirements exist pertaining to federal and state estimated tax payments on family and medical leave benefits.

(3) Under regulations established by the Secretary, applicable taxes will be deducted and withheld from the covered individual’s payment of family and medical leave benefits.