Under the Delaware Infrastructure Emergency Response Act, emergency work related to a declared state of emergency does not constitute legal presence, residency, or doing business in Delaware for purposes of state and local taxes, licensing, and regulatory requirements. This exclusion applies to out-of-state businesses and employees that conduct emergency work relating to “infrastructure” during a defined period of five days prior to and 60 days after a declared state of emergency (unless a longer period is authorized). The term “infrastructure” for the purposes of the exclusion is defined to include property and equipment owned or used directly in connection with the provision of services to multiple customers or citizens, and does not include office buildings or billing or administrative offices. Out-of-state businesses and employees that remain in the state after the emergency period are subject to the normal standards for establishing presence, residency, or doing business in the state. The Multistate Tax Commission has recommended that other states consider enacting comparable legislation. Delaware 147th Gen. Assemb., H.B. 145 (Approved July 16, 2013).