Title 30, State Taxes

§ 2053. Agency plans [Suspended beginning Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244]. Each state agency shall develop and submit for review by the Department a plan to reduce work-related vehicle trips and miles traveled by employees. If submitting an individual plan is n…

§ 2054. Department review of plans [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244]. The Department shall review plans required by § 2053 of this title and submitted by state agencies for conformity with the rules and regulations promulgated by the Secre…

§ 2055. Rules and regulations [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244]. The Secretary shall prescribe such rules and regulations as the Secretary may deem necessary to carry out the purpose of this subchapter including but not limited to regulati…

§ 2056. Agency provision of commuter benefits [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244]. A state agency is authorized to grant commuter benefits to agency employees in conjunction with any plan submitted and approved by the Department pursuant to …

§ 2057. Preemption [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244]. Any other provision of the Code notwithstanding, a Department-approved traffic reduction plan may provide commuter benefits to state employees.68 Del. Laws, c. 426, § 2; 78 Del. Laws, c…

§ 2061. Alternative calculation of Headquarters Management Corporation tax. (a) Except in the case of a Headquarters Management Corporation described in subsection (b) of this section (but only to the extent that paragraph (a)(1) of this section does not apply), during each of th…

§ 2062. Credit against income tax for new Headquarters Management Corporation employment. (a) Except in the case of a Headquarters Management Corporation subject to the tax payable under § 6402(2) of this title, any Headquarters Management Corporation that at all times during any…

§ 2063. Occupational license; exemption from occupational gross receipts license fees. (a) A Headquarters Management Corporation shall obtain a license pursuant to the provisions of Chapter 21 and § 2301(a) of this title. (b) A Headquarters Management Corporation shall be exempt …

§ 2064. Regulations. The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this subchapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement. No rule or…

§ 2070. Amount of credit and applicable procedures. (a) Credit calculation. — (1) General rule. — A taxpayer may elect a Delaware research and development tax credit for the taxable year equal to: (1) 10% of the excess of the taxpayer’s total Delaware qualified research and devel…

§ 2071. Application of Internal Revenue Code. Any term used in this subchapter shall have the same meaning as when used in a comparable context in the Internal Revenue laws of the United States, unless a different meaning is clearly required or unless any provision of this subcha…

§ 2072. Determination of qualified research and development expenses. In prescribing standards for determining which qualified research and development expenses are considered Delaware qualified research and development expenses for purposes of computing the credit provided by th…

§ 2073. Time limitations. A taxpayer who is eligible for the Research and Development Tax Credit under this chapter for the taxable year in which the Delaware qualified research and development expenses are taken into account for purposes of Delaware income taxation shall continu…

§ 2074. Transitional rule [Repealed].72 Del. Laws, c. 23, § 4; repealed by 80 Del. Laws, c. 207, § 2, effective Jan. 1, 2017.;

§ 2075. Limitation on credits [Repealed].72 Del. Laws, c. 23, § 4; repealed by 80 Del. Laws, c. 207, § 2, effective Jan. 1, 2017.;

§ 2080. Declaration of purpose. The purpose of this subchapter shall be to create incentives to attract and retain Delaware employers which employ the most qualified individuals working in the forefront of traditional and emerging business competition.76 Del. Laws, c. 78, § 1; 80…

§ 2081. Definitions. As used in this subchapter: (1) “Affiliated group” has the meaning provided by § 1504 of the Internal Revenue Code (26 U.S.C. § 1504), but including for this purpose pass-through entities, as defined in § 1601 of this title that would be includible if they we…

§ 2082. Certification as a qualified employer; recertification. (a) Application for certification as a qualified employer or qualified retained employer will be made to the Secretary with a copy to the Director. (b) The Secretary shall annually review the certification of qualifi…

§ 2083. Credits for New Economy Jobs Program employment. (a) Subject to the limitations contained in § 2084 of this title and to such return requirements as may be imposed by the Delaware Bank Commissioner, Delaware Insurance Commissioner, or the Secretary, qualified employers sh…

§ 2084. Limitation on credits and qualified withholding payments. Notwithstanding § 2083 of this title, (1) The total amount of New Economy Jobs Program credit allowable under this subchapter for any qualified employer or qualified retained employer during any calendar year shall…

§ 2085. Disposition of unused credits. To the extent a qualified employer’s or a qualified retained employer’s New Economy Jobs Program credits exceed any amounts otherwise due for the taxes and fees listed under § 2083(a) of this title but do not exceed the limitation of § 2084 …

§ 2086. Sunset date [Repealed].76 Del. Laws, c. 78, § 1; repealed by 80 Del. Laws, c. 207, § 3, effective Jan. 1, 2017.;

§ 2090. Legislative findings and purpose; creation of the business finder’s fee tax credit. The General Assembly finds and declares that the State should partner with the Delaware business community to create and develop new employment opportunities for the citizens of the State.…

§ 2091. Definitions. As used in this subchapter: (1) “Affiliate” means any business organization or person that directly, or indirectly through 1 or more intermediaries, controls, or is controlled by, or is under common control with, the person or business entity specified, or pe…

§ 2092. Business finder’s fee credit. (a) Subject to the limitations of this subchapter, a certified sponsor firm and a certified new business firm shall each be eligible for a tax credit equal to $500 times the total number of full-time Delaware employees of the certified new bu…

§ 2093. New business certification process. (a) To qualify for a business finder’s fee credit, a proposed sponsor firm and proposed new business firm shall submit a joint application to the Division, which shall consider whether the application meets the following criteria: (1) T…

§ 2094. Tax credit application process. (a) In order to obtain a credit, certified sponsor firms and certified new business firms shall submit a joint tax credit application to the Division for the business finder’s fee tax credit on or after the anniversary of the new business c…

§ 2095. Reports. The Division shall report annually to the General Assembly, on or before March 1, the names of all certified sponsor and new business firms, the total amount of tax credits awarded pursuant to this Program, and the number of jobs created.77 Del. Laws, c. 300, § 1…

§ 2096. Reconsideration. Where any applicant for a new business finder’s fee tax credit pursuant to this subchapter objects to any determination by the Director, such applicant shall be entitled to a reconsideration of such decision by the Director or the Director’s designee. Suc…

§ 2097. Limitations on credits. (a) The aggregate amount of such tax credits approved for all sponsor and new business firms shall not exceed $3,000,000 in any state fiscal year. (b) The Director shall ensure that each application has the date and time of submission recorded. Cre…

§ 20A-100. Declaration of purpose. The purpose of this chapter shall be to provide Delaware’s employers with an incentive to hire veterans who have served in overseas conflicts since 2001. Upon their return home, these veterans face a difficult job market and have experienced rel…

§ 20A-101. Definitions. For purposes of this chapter: (1) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources.…

§ 20A-102. Credit for wages paid to qualified veterans. (a) Subject to the limitations contained in § 20A-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall be…

§ 20A-103. Limitations. Notwithstanding § 20A-102 of this title, no qualified veterans counted for purposes of veterans’ opportunity credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits provided by subchapters II, III, I…

§ 20A-104. Rules and regulations. The Director of Revenue is authorized to promulgate rules and regulations not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for administration and enforcement of this chapter.…

§ 20B-100. Declaration of purpose. The purpose of this chapter is to provide Delaware’s employers an incentive to hire referrals from vocational rehabilitation. Provision of a hiring incentive is intended to implement public policy established by § 3302 of Title 14, § 5503 of Tit…

§ 20B-101. Definitions. For purposes of this chapter: (1) “Designated state agencies” means the Division of Vocational Rehabilitation and the Division for the Visually Impaired. (2) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United St…

§ 20B-102. . Credit for wages paid to qualified employee. (a) Subject to the limitations contained in § 20B-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall …

§ 20B-103. . Limitations. Notwithstanding § 20B-102 of this title, no vocational rehabilitation referral counted for purposes of the tax credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits by subchapters II, III, IX and…

§ 20B-104. Rules and regulations. The Director of Revenue is authorized to promulgate rules and regulations consistent with this chapter and require such facts and information be reported as the Director deems necessary for administration and enforcement of this chapter. No rule …

§ 20C-100. Declaration of policy. The purpose of this chapter is to create incentives for businesses with locations in Delaware to purchase and place automatic external defibrillators into service in this State. 81 Del. Laws, c. 236, § 1;

§ 20C-101. Tax credit for automatic external defibrillator placed in service. Any business that places an automatic external defibrillator in service at a business location within the State is entitled to a credit equal to $100 per unit for a tax year beginning after December 31,…

§ 20D-101. Definitions.81 Del. Laws, c. 244, § 3; 81 Del. Laws, c. 374, § 53; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;

§ 20D-102. Certification of qualified small businesses.81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;

§ 20D-103. Certification of qualified investors.81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;

§ 20D-104. Certification of qualified funds.81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;