research. Megan Kutzner, senior development manager for the Greater Philadelphia area, describes the RESEARCHERS initiative as “a campaign that brings together female community and business leaders to raise funds and awareness for women-led cancer research.” As half of the grantees within the American Cancer Society identify as women, this initiative ensures that grants are given to the best and the brightest in the cancer space and that careers are not disrupted after parental leave. This initiative also funds the Summer Healthcare Experience (SHE), a virtual two-week program for high school girls interested in STEM; those who
COMMITTEE SPOTLIGHT:
Tax & Finance
Our Tax and Finance Committee met in late August and was joined by Representative Paul Baumbach who chairs the House Revenue & Finance Committee. He provided insight and answers on some of the key tax policies, which the committee voted on this past year, and touched on several bills. Of note were HB 128, which would create new tax brackets for taxable years after December 31, 2023, and HB 168, which requires short-term rental agencies to pay the same short-term rental tax paid by all hotels, motels, and tourist homes in Delaware. Neither bill passed this session, and both will be carried over to next year. The group also reviewed Delaware’s
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DELAWARE BUSINESS
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participate experience a great first look into what a future in the sciences involves. Kutzner explains, “It’s really exciting because I know at that age I had no idea what was out there in terms of careers, so being able to introduce this career path is a huge point of pride for me.”
November/December 2023
Another rewarding way to get involved is the Road to Recovery program, which provides patients with free rides to treatment. “As we get more drivers, we will get more ride requests, so right now we are working hard to fill the ranks of volunteers,” says Plaia. Additionally, anyone is welcome to participate in their Making Strides Against Breast Cancer and Relay for Life events, both excellent opportunities to help raise funds for a great cause. Kutzner perfectly summarizes the organization’s mission when she remarks, “For me, the American Cancer Society means being there for the patients and their families for every step of the journey.”
BY TYLER MICIK
personal income tax withholding requirements for nonresident employees under the “convenience of the employer rule” and the Division of Revenue’s NOL limitation policy following the Delaware Supreme Court’s decision in Director of Revenue v. Verisign, Inc., Del. Sup. Ct., C.A. No. N19C-08-093 (11/29/21). Delaware is among a small number of states that defines source income for nonresident employees as including compensation for services that are “attributable to employment in this State and not required to be performed elsewhere.” For nonresidents that work remotely for Delaware employers, this rule requires withholding Delaware personal income tax on their wages
unless their work is required to be performed outside of Delaware by the employer, not just permitted for the convenience of the employee. A nonresident’s home state generally allows workers to claim some credit on their personal income tax returns for taxes paid to another state. However, New Jersey recently passed a law that could eliminate this credit, which could be burdensome for employees that work remotely for a Delaware employer but live in New Jersey. The committee will continue to discuss and work with Rep. Baumbach on these issues. If your company is interested in participating on the committee, please contact me at tmicik@dscc.com.
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