The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.
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].