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    • Legislation USA
    • Delaware Code
    • Title 30 - State Taxes
    • Chapter 11. PERSONAL INCOME TAX
    • Subchapter II. Resident Individuals
    • § 1107. Deductions.

    Delaware Code
    Subchapter II. Resident Individuals
    § 1107. Deductions.

    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.

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    Structure Delaware Code

    Delaware Code

    Title 30 - State Taxes

    Chapter 11. PERSONAL INCOME TAX

    Subchapter II. Resident Individuals

    § 1105. Taxable income.

    § 1106. Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2][Paragraph (b)(11) effective upon meeting the contingency in 83 Del. Laws, c. 339, § 22].

    § 1107. Deductions.

    § 1108. Standard deduction.

    § 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.

    § 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.

    § 1114. Child care and dependent care expense credit.

    § 1116. Delaware investment credit [For application of this section, see 81 Del. Laws, c. 244, §§  4, 5].

    § 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].

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