§ 2032 — Definitions [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]

Delaware § 2032

• Jurisdiction: Delaware
• Title: 30
• Part: Income, Inheritance and Estate Taxes
• Ch. 20: BUSINESS TAX CREDITS AND DEDUCTIONS
• Subch.: Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]

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(a) “The Department” shall mean the Department of Transportation and its several divisions, agencies, authorities, and administrations as appropriate.

(b) “Department-approved travelink program” shall mean an employer’s program, approved by the Department, to reduce commute trip traffic congestion during peak travel periods and also nonpeak travel periods for welfare-to-work programs by supporting the use of alternative modes of employees commuting from their homes or within the proximity of their homes to their places of employment.

(c) “Direct costs” shall mean those unreimbursed costs incurred by employers associated with a Department-approved travelink program, limited to the following:

(1) Any employer-provided vehicle, acquired or leased, and used as part of a travelink program;

(2) Maintenance of an employer-provided vehicle used in the program;

(3) Subsidization of employee commuting costs or incentives in the form of direct payments to employees or third party providers of transportation, including public transit;

(4) Administrative costs, such as personnel costs (salary, benefits and training, but not overhead) and payments to third parties, excluding the Department, for general administration including development, implementation and maintenance costs directly related to the Travelink program. Administrative costs are limited to no more than 4 billable hours per week per 50 employees per week thereafter. The maximum billable hourly rate is $20; and

(5) Capital costs incurred as part of a Department-approved travelink program.

(d) “Employee” shall mean an individual employed by an employer, and also shall mean an individual participating in programs relating to the Job Training Partnership Act, Pub. L. 97-300, Oct. 13, 1982, 96 Stat. 1322 [29 U.S.C. § 1501 et seq.], as amended [repealed].

(e) “Employer-provided vehicles” shall mean any automobile, van, or bus, either owned, leased, chartered or subsidized by an employer, used in a ride-sharing arrangement during peak travel periods and also non-peak travel periods for welfare-to-work programs, provided, however, that a minimum of 3 employees must commute in the vehicle during said periods so as to make such vehicles eligible for the benefits provided in this subchapter.

(f) “Employer” shall mean any person, partnership, association, bank, trust company, national bank, corporation, company, mutual company, joint-stock company, society, trust, trust company, unincorporated organization, trustee, trustee in bankruptcy, receiver, or other natural or artificial legal entity authorized to do business in this State, or any group, cooperative or association thereof having no less than 100 employees reporting to a specific work-site during the peak periods. Employer programs which specifically target “welfare-to-work” employees are exempt from the peak period limitation.

(g) “Peak travel periods” shall mean between the hours of 6:30 a.m. and 9:30 a.m. and between the hours of 3:30 p.m. and 6:30 p.m.

(h) “Ride-sharing arrangement” shall mean any voluntary association of employees who, with the assistance, contribution, or promotion of their employers, participate in a Department-approved travelink program.

(i) “The Secretary” shall mean the Secretary of the Department of Transportation or the Secretary’s duly appointed delegate.

Legislative History

67 Del. Laws, c. 160, § 1 ; 68 Del. Laws, c. 425, §§ 2, 7 ; 70 Del. Laws, c. 186, § 1 ; 72 Del. Laws, c. 188, §§ 4-10