Delaware § 3714 - Federal and state income tax.
Full text of Delaware Delaware Code § 3714 — Federal and state income tax., with citation guidance and answers to common questions.
§ 3714. Federal and state income tax.
The employer or an approved private plan under § 3716 of this title shall advise a covered individual filing a new claim for family and medical leave benefits, at the time of filing the claim, of all of the following:
(1) Family and medical leave benefits may be subject to federal and state income taxes.
(2) Requirements exist pertaining to federal and state estimated tax payments on family and medical leave benefits.
(3) Under regulations established by the Secretary, applicable taxes will be deducted and withheld from the covered individual’s payment of family and medical leave benefits.
83 Del. Laws, c. 301, § 1;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 3714
What does Delaware Code § 3714 cover?
Section 3714 ("Federal and state income tax.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 3714?
A common citation format is "Delaware Code § 3714" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 3714 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.