For purposes of this chapter:

1. (1) “Designated state agencies” means the Division of Vocational Rehabilitation and the Division for the Visually Impaired.
2. (2) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources.
3. (3) “Qualified employer” means an employer located in Delaware which hires and employs 1 or more vocational rehabilitation referrals.
4. (4) “Secretary” means the Secretary of the Department of Finance as described in § 8302 of Title 29.
5. (5) “Sustained employment” means a period of employment that is not less than 185 days during the taxable year.

6. (6) “Vocational rehabilitation referral” means any individual who is certified by the designated state agencies as:

   1. a. Having a physical or mental disability which, for such individual, constitutes or results in a substantial impediment to employment; and

   2. b. Having been referred to the employer upon completion of, or while receiving, rehabilitative services pursuant to:

      1. 1. An individualized plan for employment under a state plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 [29 U.S.C. § 701 et seq.];
      2. 2. A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code [38 U.S.C. § 3100 et seq.].

80 Del. Laws, c. 400, § 1