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. - The General Assembly finds and declares that the State should...

§ 2091. Definitions. - As used in this subchapter: (1) “Affiliate” means any business...

§ 2092. Business finder's fee credit. - (a) Subject to the limitations of this subchapter, a certified...

§ 2093. New business certification process. - (a) To qualify for a business finder's fee credit, a...

§ 2094. Tax credit application process. - (a) In order to obtain a credit, certified sponsor firms...

§ 2095. Reports. - The Division shall report annually to the General Assembly, on...

§ 2096. Reconsideration. - Where any applicant for a new business finder's fee tax...

§ 2097. Limitations on credits. - (a) The aggregate amount of such tax credits approved for...