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Subchapter I. Neighborhood Assistance Tax Credit
§ 2001. Short title. - This subchapter shall be known and may be cited as...
§ 2002. Definitions. - As used in this subchapter: (1) “Community development corporation” and...
§ 2003. Declaration of policy. - It is declared to be public policy of this State...
§ 2004. Qualification for tax credit. - For each taxable period beginning on or after July 1,...
§ 2005. State income tax credit; amount. - (a) For purposes of computing taxable income under Chapter 11...
§ 2006. Limitations on credits. - (a) The aggregate amount of such tax credits approved for...
§ 2007. Unused tax credit. - (a) Any person making contributions after July 1, 2007, that...
§ 2008. Administrative costs. - The Delaware State Housing Authority is authorized to use up...
Subchapter II. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Business Facilities
§ 2010. Definitions. - As used in this subchapter and in subchapters III, V...
§ 2011. Investment and employment credit against corporation income tax. - (a) Any taxpayer (other than a public utility as defined...
§ 2012. Reduction in license fees for investment and employment. - (a) Any taxpayer that satisfies the requirements contained in §...
§ 2013. Rules and regulations. - The Secretary shall prescribe such rules and regulations as the...
§ 2015. Successors in title. - Notwithstanding any other provision of this subchapter, §§ 2011 and...
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...
Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
§ 2030. Short title [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - This subchapter shall be known and may be cited as...
§ 2031. Declaration of purpose [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - The purpose of this subchapter shall be to mitigate traffic...
§ 2032. Definitions [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - (a) “The Department” shall mean the Department of Transportation and...
§ 2033. Reduction in business taxes and/or license fees for mitigation of commuter traffic [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - (a) Employers who participate in a Department-approved travelink program shall...
§ 2034. Rules and regulations [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - The Secretary shall prescribe such rules and regulations as the...
§ 2035. Confidentiality [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - Written or recorded information, provided by employers as part of...
§ 2036. Department responsibilities [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - The Department is responsible for reviewing and approving any public...
§ 2037. Limitation on credits [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - (a) The total amount of eligible credits allowed under this...
Subchapter V. Clean Energy Technology Device Manufacturers’ Credits
§ 2040. Credit against corporation income tax for clean energy technology device manufacturers. - (a) In the case of any taxpayer that: (1) Places...
Subchapter VI. Commuter Benefits for State Employees [Suspended beginning Fiscal Year 2013; see 83 Del. Laws, c. 325, § 271].
§ 2051. Declaration of purpose [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - The purpose of this subchapter shall be to mitigate traffic...
§ 2052. Definitions [Suspended beginning Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - (a) “Commuter benefits” means incentives including monetary incentives, provided by...
§ 2053. Agency plans [Suspended beginning Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - Each state agency shall develop and submit for review by...
§ 2054. Department review of plans [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - The Department shall review plans required by § 2053 of...
§ 2055. Rules and regulations [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - The Secretary shall prescribe such rules and regulations as the...
§ 2056. Agency provision of commuter benefits [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - A state agency is authorized to grant commuter benefits to...
§ 2057. Preemption [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - Any other provision of the Code notwithstanding, a Department-approved traffic...
Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations
§ 2061. Alternative calculation of Headquarters Management Corporation tax. - (a) Except in the case of a Headquarters Management Corporation...
§ 2062. Credit against income tax for new Headquarters Management Corporation employment. - (a) Except in the case of a Headquarters Management Corporation...
§ 2063. Occupational license; exemption from occupational gross receipts license fees. - (a) A Headquarters Management Corporation shall obtain a license pursuant...
§ 2064. Regulations. - The Director of Revenue is authorized to promulgate rules, regulations...
Subchapter VIII. Credit for Research and Development Expenses
§ 2070. Amount of credit and applicable procedures. - (a) Credit calculation. — (1) General rule. — A taxpayer...
§ 2071. Application of Internal Revenue Code. - Any term used in this subchapter shall have the same...
§ 2072. Determination of qualified research and development expenses. - In prescribing standards for determining which qualified research and development...
§ 2073. Time limitations. - A taxpayer who is eligible for the Research and Development...
Subchapter IX. New Economy Jobs Program Credits
§ 2080. Declaration of purpose. - The purpose of this subchapter shall be to create incentives...
§ 2081. Definitions. - As used in this subchapter: (1) “Affiliated group” has the...
§ 2082. Certification as a qualified employer; recertification. - (a) Application for certification as a qualified employer or qualified...
§ 2083. Credits for New Economy Jobs Program employment. - (a) Subject to the limitations contained in § 2084 of...
§ 2084. Limitation on credits and qualified withholding payments. - Notwithstanding § 2083 of this title, (1) The total amount...
§ 2085. Disposition of unused credits. - To the extent a qualified employer's or a qualified retained...
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...