Delaware Code
Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS
Subchapter III. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Targeted Areas

§ 2020. Definitions. - As used in this subchapter: (1) “Commercial activity” is an...

§ 2021. Credit against corporation income tax for investment and employment in targeted areas. - (a) In the case of any taxpayer that: (1) Places...

§ 2022. Reduction in license fees for investment and employment in targeted areas. - (a) Any taxpayer that: (1) Places in service, within any...

§ 2024. Credit against personal income tax. - Notwithstanding any reference in this chapter to Chapter 19 of...