Delaware Code
Subchapter II. Resident Individuals
§ 1117. Earned income tax credit [Effective until fulfillment of 83 Del. Laws, c. 118, § 2].

(a) An individual who is a resident of this State shall be entitled to a nonrefundable credit against the individual's tax otherwise due under this chapter in the amount of 20% of the corresponding federal earned income credit allowed pursuant to § 32 or successor provision of the Internal Revenue Code [26 U.S.C. § 32].
(b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed under subsection (a) of this section may only be used by the spouse with the greater tax otherwise due, computed without regard to this credit.
(c) In no event shall the credit allowed under subsection (a) of this section exceed the tax otherwise due under this chapter.

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