Travelink

The Travelink program allows employers with Department-approved transportation plans to qualify for tax credits against certain state corporate taxes.

"Department-approved travelink program" is defined as an employer's program, approved by the Department, to reduce commute trip traffic congestion during peak travel periods and also non-peak travel periods for welfare-to-work programs by supporting the use of alternative modes of employees commuting from their homes or within the proximity of their homes to their places of employment.

The purpose of the tax credit allowance is 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.

The following is a summary of Procedures for approval of Travelink Programs:

1. A provision giving approval priority to those employers whose place of employment is adjacent to, or for which the predominant commuting routes to the place of employment are, those roads and highways that are at Level of Service D, as defined by the Department, or at lower levels of service, during the peak travel periods
2. A provision giving approval priority to those employers who develop a mitigation plan which delineates goals and congestion relief techniques extending beyond any plans or programs of the employer existing prior to February 6, 1990;
3. A provision giving approval authority to those employers who develop a mitigation plan targeted to welfare-to-work clients;
4. A provision giving approval priority to those employers who develop an ongoing marketing program directed towards and capable of increasing and sustaining employee participation over time; .
5. Development of a Department-administered monitoring plan; and,
6. Coordination with the Division of Revenue, the State Bank Commissioner, the Insurance Commissioner, or other state agencies, divisions or departments affected.

The Department of Transportation is responsible for reviewing and approving any public or private traffic mitigation plan or program including, but not limited to, clean air compliance programs, Travelink programs, commuter benefit programs, Department-approved incentives contained in any zoning, subdivision or any other land use or development project designed to enhance traffic mitigation, programs approved by county or local government, and any and all other public or private plans designed either in whole or in part to reduce traffic through the use of incentives or disincentives such as, but not limited to, parking charges, parking preferences and financial penalties proposed by employers for single occupant vehicles commuting to the work site.

The total amount of eligible credits allowed under the Travelink credits shall not exceed $100,000 in any State fiscal year. If the total amount of Travelink credits for which all taxpayers apply in any State fiscal year exceeds the amount set forth, then the Travelink credit to be received by each applicant for that year shall be the product of the amount set forth multiplied by a fraction, the numerator of which is the eligible Travelink credits applied for by the applicant and the denominator of which is the total of all eligible Travelink credits applied for by the applicants.

For further detailed information can be found in the Delaware Code under:

Title 30, Chapter 20, Business Tax Credits and Reductions
Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods
Sections 2031 - 2037