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41 chapters · 626 sections in this title.
30 Del. C. § 2001F. Purpose.
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§ 2001F. Purpose. The purpose of this chapter is to encourage artistic endeavors and investment in Delaware in the film, television, esports, and videogame industries, and the economic opportunities that come with them, by providing a tax credit for qualified production activitie…
30 Del. C. § 2002F. Definitions.
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§ 2002F. Definitions. As used in this chapter: (1) “Commercial multi-market distribution” means broadcast of the resulting content from qualified activities inside and outside of this State through theaters, cable networks, over the air broadcast, streaming, digital means, and ha…
30 Del. C. § 2003F. Delaware production tax credit.
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§ 2003F. Delaware production tax credit. (a) A qualified company is entitled to credit equal to 30% of qualified expenditures for qualified activities against personal income tax, corporate income tax, insurance premium tax, or bank franchise tax imposed under Title 18, Title 5, …
30 Del. C. § 2004F. Loan-out withholding.
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§ 2004F. Loan-out withholding. A production company or its authorized payroll service company shall withhold Delaware income tax at the rate of 6.6% on all payments to loan-out companies for services performed in Delaware by the loan-out company’s employees and shall deposit such…