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

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Business Tax Credits and Deductions
  5. 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]
  6. Declaration of purpose [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].

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The purpose of this subchapter shall be to mitigate traffic congestion associated with commuting to and from the work site during peak travel periods and to accomplish traffic mitigation through the provision of a tax incentive to employers. Employer programs which specifically target “welfare to work” employees are exempt from the peak period limitation. An additional purpose shall be to decrease the number of single occupant vehicles and increase the use of alternative modes of travel during the commute to and from work.


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