The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter.
Structure Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter II. Resident Individuals
§ 1109. Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8].
§ 1110. Personal exemptions and credits.
§ 1111. Credit for income tax paid to another state.
§ 1112. Historic rehabilitation.
§ 1114. Child care and dependent care expense credit.
§ 1117. Earned income tax credit [Effective until fulfillment of 83 Del. Laws, c. 118, § 2].
§ 1117. Earned income tax credit [Effective upon fulfillment of 83 Del. Laws, c. 118, § 2].