(a) Subject to the limitations of this subchapter, a certified sponsor firm and a certified new business firm shall each be eligible for a tax credit equal to $500 times the total number of full-time Delaware employees of the certified new business firm each tax year for 3 tax years from the new business certification date.
(b) The Division shall develop rules and regulations consistent with this subchapter to implement the provisions herein.
Structure Delaware Code
Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS
Subchapter X. Business Finder’s Fee Tax Credit
§ 2090. Legislative findings and purpose; creation of the business finder's fee tax credit.
§ 2092. Business finder's fee credit.
§ 2093. New business certification process.