§ 20C-101. Tax credit for automatic external defibrillator placed in service.
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/de/title-30/20c-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any business that places an automatic external defibrillator in service at a business location within the State is entitled to a credit equal to $100 per unit for a tax year beginning after December 31, 2017. This credit is a 1-time credit for the tax year in which the automatic external defibrillator is placed in service.