Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter II. Resident Individuals

§ 1105. Taxable income. - The entire taxable income of a resident of this State...

§ 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]. - (a) Additions. — There shall be added to federal adjusted...

§ 1107. Deductions. - The deduction of a resident individual shall be the standard...

§ 1108. Standard deduction. - (a) Except as otherwise provided in subsections (b) and (c)...

§ 1109. Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8]. - (a) General. — In determining taxable income under this chapter,...

§ 1110. Personal exemptions and credits. - (a) For tax years ending before January 1, 1996, a...

§ 1111. Credit for income tax paid to another state. - (a) Allowance of credit. — A resident individual shall be...

§ 1112. Historic rehabilitation. - A resident individual shall be allowed a credit against such...

§ 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries. - A resident individual who is an active member, as defined...

§ 1114. Child care and dependent care expense credit. - (a) A resident individual shall be entitled to a credit...

§ 1116. Delaware investment credit [For application of this section, see 81 Del. Laws, c. 244, §§ 4, 5]. - A resident and nonresident individual shall be allowed a credit...

§ 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...

§ 1117. Earned income tax credit [Effective upon fulfillment of 83 Del. Laws, c. 118, § 2]. - (a) (1) For any tax year beginning before January 1,...