TITLE 30

State Taxes

Income, Inheritance and Estate Taxes

CHAPTER 20. BUSINESS TAX CREDITS AND DEDUCTIONS

Subchapter VI. Commuter Benefits for State Employees [Suspended beginning Fiscal Year 2013; see 81 Del. Laws, c. 58, § 268]


The purpose of this subchapter shall be to mitigate traffic congestion associated with state employees' commuting to and from the work place, and to facilitate compliance with the requirements of the Clean Air Act [42 U.S.C. § 7401 et seq.] as amended in 1990.

68 Del. Laws, c. 426, § 2; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268.;

(a) "Commuter benefits" means incentives including monetary incentives, provided by the employer to the employee in conjunction with an approved traffic plan.

(b) "Department" shall mean the Department of Transportation and its several divisions, agencies, authorities and administrations as appropriate.

(c) "Employee" shall mean an individual employed by a state agency.

(d) "Employer" shall mean a state agency.

(e) "Secretary" shall mean the Secretary of the Department of Transportation or the Secretary's delegate.

(f) "State" means the State of Delaware.

(g) "State agency" shall mean any office, department, board, commission, committee, court, school district, board of education and all public bodies existing by virtue of an act of the General Assembly or the Constitution of the State, excepting only political subdivisions of the State, their agencies and other public agencies not specifically included in this definition and which exist by virtue of state law and whose jurisdiction:

(1) Is limited to a political subdivision of the State or to a portion thereof; or

(2) Extends beyond the ordinance of the State.

68 Del. Laws, c. 426, § 2; 70 Del. Laws, c. 186, § 1; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268.;

Each state agency shall develop and submit for review by the Department a plan to reduce work-related vehicle trips and miles traveled by employees. If submitting an individual plan is not practical because of the state agency's location or number of employees, a state agency may join with another state agency in submitting a plan for review.

68 Del. Laws, c. 426, § 2; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268.;

The Department shall review plans required by § 2053 of this title and submitted by state agencies for conformity with the rules and regulations promulgated by the Secretary pursuant to § 2055 of this title and any plan required to be submitted by the State to the federal government for purposes of the Clean Air Act [42 U.S.C. § 7401 et seq.] as amended in 1990.

68 Del. Laws, c. 426, § 2; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268.;

The Secretary shall prescribe such rules and regulations as the Secretary may deem necessary to carry out the purpose of this subchapter including but not limited to regulations concerning the submittal of plans, guidelines for reviewing plans by the Department and the amount and nature of commuter benefits not to exceed the amount established in the Internal Revenue Code or Internal Revenue Service Regulations and which qualifies as a tax free benefit to employees.

68 Del. Laws, c. 426, § 2; 70 Del. Laws, c. 186, § 1; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268.;

A state agency is authorized to grant commuter benefits to agency employees in conjunction with any plan submitted and approved by the Department pursuant to §§ 2053 and 2054 of this title. The state agency shall request each year as part of the budget process, a specific appropriation request sufficient to fund the commuter benefits included in the plan submitted to the Department for review.

68 Del. Laws, c. 426, § 2; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268.;

Any other provision of the Code notwithstanding, a Department-approved traffic reduction plan may provide commuter benefits to state employees.

68 Del. Laws, c. 426, § 2; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268.;