DE SB221

Establishes a new employer tax credit for hiring individuals with disabilities referred by Delaware's Vocational Rehabilitation and Division for the Visually Impaired agencies.

Provides qualified employers a 10% credit on gross wages paid to vocational rehabilitation referrals, capped at $1,500 per employee per year, available for the year of hire and the 2 subsequent taxable years.

Allows credits against corporate income tax, gross receipts tax, insurance premium tax, and certain other state taxes, with unused credits paid as tax refunds.

Prohibits individuals counted for this credit from being included in calculations for other employment-based tax credits under Chapter 20 of Title 30.

Effective for vocational rehabilitation referrals hired on or after January 1, 2017.